Prototipo Financiamiento Cano

8/17/2019 Prototipo Financiamiento Cano

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UNIVERSIDAD CATOLICA LOS ANGELES DECHIMBOTE

FACULTAD DE CIENCIAS CONTABLES,FINANCIERAS Y ADMINISTRATIVAS

ESCUELA PROFESIONAL DE CONTABILIDAD

CARACTERIZACIÓN DEL FINANCIAMIENTO,CAPACITACIÓN Y RENTABILIDAD DE LAS MICRO Y

PEQUEÑAS EMPRESAS DEL SECTOR COMERCIO – RUBRO COMPRA/VENTA DE ABARROTES-BARRIO

PAMPA GRANDE - CAJABAMBA, 2!"#

TESIS PARA OPTAR EL T$TULO PROFESIONAL DE%CONTADOR P&BLICO#

AUTORA%BACH# DORIS MARLENY CANO LEDESMA

ASESOR%

MGTR# FERNANDO V'SQUEZ PACHECO

CAJABAMBA – PER&

2!(



ii

UNIVERSIDAD CATOLICA LOS ANGELES DECHIMBOTE

FACULTAD DE CIENCIAS CONTABLES,FINANCIERAS Y ADMINISTRATIVAS

ESCUELA PROFESIONAL DE CONTABILIDAD

CARACTERIZACIÓN DEL FINANCIAMIENTO,CAPACITACIÓN Y RENTABILIDAD DE LAS MICRO Y

PEQUEÑAS EMPRESAS DEL SECTOR COMERCIO –

RUBRO COMPRA/VENTA DE ABARROTES-BARRIOPAMPA GRANDE - CAJABAMBA, 2!"#

TESIS PARA OPTAR EL T$TULO PROFESIONAL DE%

CONTADOR P&BLICO

AUTORA%BACH# DORIS MARLENY CANO LEDESMA

ASESOR%

MGTR# FERNANDO V'SQUEZ PACHECO

CAJABAMBA – PER&

2!(



3

JURADO EVALUADOR DE TESIS

………………………………………………………

DR. LUIS ALBERTO TORRES GARCÍA

PRESIDENTE

………………………………………………

MGTR. JUAN MARCO BAILA GEMÍN

SECRETARIO

………………………………………………..

DR. EZEQUIEL EUSEBIO LARA

MIEMBRO



AGRADECIMIENTO

A D)*+%

Por regalarme la oor!"#$%a% %e &$&$r

' (er m$ )"e#!e $#ago!a*le %e m$( )or!ale+a(, or

-a*erme e#(ea%o a e#/arar la( a%&er($%a%e(

($# er%er #"#/a la %$g#$%a% #$ %e()alle/er e# el $#!e#!o.

A )+ ).*+%

J-o# 0$llam( ' Je(($/a L$+*e!- Co!r$#a Ca#o,

or (" /omre#($1# ' a'"%a e# mome#!o(

%$)2/$le(, or (er la )"e#!e %e $#($ra/$1# '

mo!$&a/$1# ara ("erarme /a%a %2a m( ' a(2

o%er l"/-ar ara 4"e la &$%a #o(

%eare "# )"!"ro me5or.

A ) A++*0%

Mg!r. 6er#a#%o 7(4"e+ Pa/-e/o

or (" a/$e#/$a ' el ao'o

$#/o#%$/$o#al e# la ela*ora/$1#

%e m$ !ra*a5o %e !e($(.



DEDICATORIA

A m$( -erma#o( )alle/$%o(8

E%$l*er!o ' L$la Ca#o Le%e(ma,

4"$e#e( a#!e( %e ar!$r me e#(earo#

a l"/-ar or lo( ("eo(, o*5e!$&o( ' me!a(

ro"e(!o( ' %e(%e all2 ($emre e(!# /o#m$go

ao'#%ome e($r$!"alme#!e e# !o%o mome#!o %$)2/$l %e m$ &$%a.



RESUMEN

El re(e#!e !ra*a5o %e $#&e(!$ga/$1# !"&o /omo o*5e!$&o ge#eral8 De!erm$#ar ' %e(/r$*$r

la( r$#/$ale( /ara/!er2(!$/a( %el )$#a#/$am$e#!o, /aa/$!a/$1# ' re#!a*$l$%a% %e la( m$/ro

' e4"ea( emre(a( %el (e/!or /omer/$o 9 r"*ro /omra &e#!a %e a*arro!e(:Barr$oPama Gra#%e : Ca5a*am*a, ;<=>. La $#&e(!$ga/$1# )"e %e(/r$!$&a, ara lle&ar a /a*o la

$#&e(!$ga/$1# (e e(/og$1 "#a m"e(!ra %$r$g$%a %e == m$/ro ' e4"ea( emre(a( a 4"$e#e(

(e le( al$/1 "# /"e(!$o#ar$o %e 3; reg"#!a(, "!$l$+a#%o la !?/#$/a %e la e#/"e(!a@

o*!e#$?#%o(e lo( ($g"$e#!e( re("l!a%o(8 R+13* 4 5*+ 10+40)*+% El =<< %e lo(

rere(e#!a#!e( legale( %e la( M'e e#/"e(!a%o( (o# a%"l!o(, el >.>> (o# %el (eo

)eme#$#o ' el ;.; !$e#e $#(!r"//$1# ("er$or "#$&er($!ar$a /omle!a. R+13* 4 54+

404306+3)4+ 7 54+ M81% El F<.F= %e lo( rere(e#!a#!e( legale( %e la( M'ee#/"e(!a%o( !$e#e m( %e 3 ao(, el >. o(ee# m( %e ; !ra*a5a%ore( erma#e#!e( '

el 3. #o o(ee# #$#gH# !ra*a5a%or e&e#!"al. R+13* 45 9):4:)4):3*% El

F<.F= %e la( M'e e#/"e(!a%a( o*!"&o (" )$#a#/$am$e#!o %e !er/ero(, el < lo o*!"&o

%e e#!$%a%e( #o *a#/ar$a(, el < )"e a /or!o la+o ' el F< lo emle1 e# /a$!al %e

!ra*a5o. R+13* 4 54 414)34);:% El 3. %e la( M'e e#/"e(!a%a( re/$*$1

/aa/$!a/$1#, el 3.3 re/$*$1 "#a /aa/$!a/$1# lo( ; Hl!$mo( ao(, el =<< %$5o 4"e ("

er(o#al #o re/$*$1 /aa/$!a/$1#, el 3. /o#($%era 4"e la /aa/$!a/$1# e( "#a

$#&er($1# ' el 3. /o#($%era 4"e la /aa/$!a/$1# e( rele&a#!e ara (" emre(a.

R+13* 4 54 0:34<)5)747% El F<.F= %e la( M'e e#/"e(!a%a( /o#($%era 4"e el

)$#a#/$am$e#!o ($ me5or1 la re#!a*$l$%a% %e ("( emre(a( ' el 3. /o#($%era 4"e la

re#!a*$l$%a% %e (" emre(a ($ me5or1 e# lo( %o( Hl!$mo( ao(.

Pala*ra /la&e8 )$#a#/$am$e#!o, /aa/$!a/$1#, re#!a*$l$%a% ' MPE.



vii

ABSTRACT

T-$( re(ear/- -a% a( ge#eral o*5e/!$&e8 I%e#!$)' a#% %e(/r$*e !-e ma$# )ea!"re( o)

)$#a#/$#g, !ra$#$#g a#% ro)$!a*$l$!' o) m$/ro a#% (mall e#!err$(e( $# !-e !ra%e (e/!or :

(ale /a!egor' gro/er':Barr$o Pama Gra#%e : Ca5a*am*a, ;<=>. T-e re(ear/- a(%e(/r$!$&e , !o /arr' o"! re(ear/- a !arge!e% (amle o) == m$/ro a#% (mall *"($#e((e(

-o ere al$e% a 4"e(!$o##a$re o) 3; 4"e(!$o#( a( /-o(e#, "($#g !-e ("r&e'

!e/-#$4"e@ $!- !-e )ollo$#g re("l!(8 6or emlo'er(8 =<< o) !-e legal rere(e#!a!$&e( o)

MSE( ("r&e'e% are a%"l!(, >.>> are )emale a#% ;.; -a&e /omle!e% "#$&er($!'

-$g-er e%"/a!$o#. Regar%$#g !-e /-ara/!er$(!$/( o) M'e8 T-e F<.F= o) !-e legal

rere(e#!a!$&e( o) !-e MSE( ("r&e'e% -a&e more !-a# 3 'ear(, >. -a&e more !-a# ;

erma#e#! orKer( a#% 3. %o #o! -a&e a#' /a("al orKer. O# )$#a#/$#g8 T-eF<.F= o) re(o#%e#!( o*!a$#e% )"#%$#g M'e !-$r%, < go! $! )rom #o#*a#K(, <

a( (-or! !erm a#% F< "(e% $! $# orK$#g /a$!al. Regar%$#g !ra$#$#g8 T-e 3. o)

MSE( ("r&e'e% re/e$&e% !ra$#$#g, 3.3 re/e$&e% !ra$#$#g !-e la(! ; 'ear(, =<< (a$%

-$( (!a)) re/e$&e% #o !ra$#$#g, 3. *el$e&e !-a! !ra$#$#g $( a# $#&e(!me#! a#% 3.

$! *el$e&e( !-a! !ra$#$#g $( rele&a#! !o 'o"r /oma#'. Regar%$#g ro)$!a*$l$!'8 F<.F= o)

re(o#%e#!( /o#($%ere% !-a! )"#%$#g M'e $) $mro&e% ro)$!a*$l$!' o) !-e$r /oma#$e(

a#% 3. *el$e&e !-a! !-e ro)$!a*$l$!' o) 'o"r /oma#' $) $mro&e% $# !-e la(! !o

'ear(.

e'or%8 )$#a#/$#g, !ra$#$#g, ro)$!a*$l$!' a#% MSE(.



CONTENIDO

CAR'TULA=================###======#===)

CONTRA CARATULA=======#==##===========######))

JURADO DE TESIS=====================####=#)))

AGRADECIMIENTO======#===========###===######)>

DEDICATORIA==========###=============##=>

RESUMEN==================#========####>)

ABSTRACT======================#===#####>))

CONTENIDO===##======================>)))

$NDICE DECUADRO==============###=====##==)?

I# INTRODUCCIÓN====================##===#!

II# REVISION DE LA LITERATURA================###!@

2#! A:37:3+========================###!@;.=.= I#!er#a/$o#ale(……………………………………………………….=;.=.; Na/$o#ale(………………………………………………………...….=;.=.3 Reg$o#ale(…………………………………………………………....;3;.=. Lo/ale(………………………………………………………….……;3

2#2 B4++ 3;0)4+======================#==#2@;.;.= Teor2a %el )$#a#/$am$e#!o…………………………………………....;;.;.; Teor2a %e la /aa/$!a/$1#………………………………………….…;F;.;.3 Teor2a %e la re#!a*$l$%a%……………………………………………..3>;.;. Teor2a %e la M'e……………………………………………………3F

2# M40* *:1345=====================##=#@@;.3.= De)$#$/$1# %e )$#a#/$am$e#!o……………………………………...…;.3.; De)$#$/$1# %e la /aa/$!a/$1#…………………………………...……>;.3.3 De)$#$/$1# %e la re#!a*$l$%a%…………………………………………

;.3. De)$#$/$1# %e la( m$/ro ' e4"ea( emre(a(……………………….III# METODOLOGIA======================##=##@

#! D)+* 7 54 ):>+3)4);:=================##==@

3.=.= No eer$me#!al…………………………………………………...…

3.=.; De(/r$!$&o………………………………………………………...…

#2 P*<54);: 8 +304================###=====@

3.;.= Po*la/$1#……………………………………………………………..

3.;.; M"e(!ra…………………………………………………………...….

# D9):));: 8 *104)*:45)4)*: 7 54+ >40)4<5+==###=======##@



F

#@ T:)4+ ):+30:3*+===================="2

3..= T?/#$/a(……………………………………………………………...>;

3..; I#(!r"me#!o(………………………………………………………….>;

#" P54: 7 4:5)+)+======================###="2

#( M430) 7

*:+)+3:)4====================="

# P0):)1)*+ 3)*+=======================##"

IV# RESULTADOS Y ANALISIS DE RESULTADOS=========##="@

@#! R+5347*+========================#=##"@

@#2 A:5)+)+ 7 5*+ 0+5347*+=================##==#"

V# CONCLUSIONES========================(

VI# ASPECTOS COMPLEMENTARIOS==============###=("(#! 090:)4+ <)<5)*09)4+=================##==("

(#2 A:?*+==========================#=(

.;.= C"e(!$o#ar$o %e re/o5o %e $#)orma/$1#………………………………

.;.; Ta*la( %e re("l!a%o(………………………………………………….=



=<

I# INTRODUCCIÓN

La( e4"ea( ' m$/roemre(a( e# el m"#%o /o#)orma# "#o %e lo( $lare(

*($/o( m( $mor!a#!e( %e la( e/o#om2a( #a/$o#ale(, (" ar!$/$a/$1# e# el

%e(arrollo %e lo( a2(e( e( !ra(/e#%e#!e, ' %e /o#!ar /o# el ao'o #e/e(ar$o(er2a la (ol"/$1# a lo( ro*lema( e/o#1m$/o( ' %e %e(emleo %e gra#%e(

#H/leo( o*la/$o#ale( 4"e (e re(e#!a# e# /a%a a2(.

La( M$/ro ' Pe4"ea( Emre(a( e# a%ela#!e MPE ("rg$ero# /omo "#

)e#1me#o (o/$oe/o#1m$/o 4"e *"(/a re(o#%er a m"/-a( %e la( #e/e($%a%e(

$#(a!$()e/-a( %e lo( (e/!ore( m( o*re( %e la o*la/$1#. E# e(!e (e#!$%o (e

/o#(!$!"'ero# e# "#a al!er#a!$&a )re#!e al %e(emleo, a lo( *a5o( re/"r(o(

e/o#1m$/o( ' la )al!a %e oor!"#$%a%e( %e %e(arrollo er(o#al. Pero a e(ar %ee(!a( *o#%a%e(, el (e/!or aH# #o -a logra%o al/a#+ar (" m$ma o!e#/$al$%a%,

%e*$%o a "#a (er$e %e )a/!ore( !ale(8 la )al!a %e ao'o )$#a#/$ero ' la o/a

rele&a#/$a real 4"e le %$ero# ' le %a# lo( go*$er#o( %e !"r#o e# ("( age#%a( %e

!ra*a5o &$la ' Sa#/-$( : ;<=;.

E# E"roa, (e a/or%aro# ' e(!a*le/$ero# ol2!$/a( ' rograma( %e ao'o a la(

MPE /omo8 /aa/$!a/$o#e(, r?(!amo( ' ("*&e#/$o#e(, %e !al ma#era 4"e

e(!a( e#!$%a%e( ge#era%ora( %e $#gre(o !e#ga# la( )a/$l$%a%e( #e/e(ar$a( ara4"e %e(arrolle# ("( a/!$&$%a%e(. A/!"alme#!e e# lo( a2(e( e"roeo( /omo

I!al$a, I#gla!erra ' o!ro( %e la Com"#$%a% E"roea, o*!$e#e# el F.; %e ("(

$#gre(o( %e e(!a( emre(a(, ' el =, %e ("( $#gre(o( ro&$e#e# %e la(

me%$a#a( ' gra#%e( emre(a(. Demo(!ra#%o %e e(!a ma#era 4"e, !oma#%o

a%e/"a%a( %e/$($o#e( (e "e%e e#gra#%e/er a lo( a2(e(. Por lo 4"e la

)$#a#/$a/$1# ' la /aa/$!a/$1# %e e(!a( m$/ro ' e4"ea( emre(a( )"ero#

&$!ale(, ara ge#erar "# %e(arrollo ' /re/$m$e#!o %e la( e/o#om2a( %e lo(

a2(e( e"roeo( 6lore(, ;<<.

E# Am?r$/a la!$#a ' el Car$*e, la( MPE ge#era# la ma'or ar!e %el emleo,

e# %o#%e el !o!al %e emre(a( ("ma == m$llo#e(, %e lo( /"ale( me#o( %e "#

m$ll1# (o# emre(a( me%$a#a( ' gra#%e(, La( MPE ge#era# el %el

emleo, e( %e/$r, o)re/e# "e(!o( %e !ra*a5o a "#o( =; m$llo#e( %e er(o#a(

e# Am?r$/a La!$#a ' el Car$*e, m$e#!ra( 4"e (olo "# =F %el emleo (e

ge#era e# la( emre(a( me%$a#a( ' gra#%e(, (egH# el $#)orme %e la OIT

Pe4"ea( emre(a(, gra#%e( *re/-a(. A e(!a e(!r"/!"ra ro%"/!$&a -a' 4"e



aa%$r m$llo#e( %e !ra*a5a%ore( or /"e#!a ro$a, 4"e rere(e#!a# el ;

%el emleo, ' o!ro > /orre(o#%e al !ra*a5o %om?(!$/o. El re%om$#$o %e la(

MPE la#!ea "# %e(a)2o ara lo( a2(e( %e la reg$1# 'a 4"e (o# lo(

r$#/$ale( #$/-o( %e $#)ormal$%a% ' *a5a ro%"/!$&$%a%.

E# el PerH la la*or 4"e lle&a# a /a*o la( MPE e( %e $#%$(/"!$*le rele&a#/$a,

#o (olo (" /o#!r$*"/$1# a la ge#era/$1# %e emleo, ($#o !am*$?# or ("

ar!$/$a/$1# e# el %e(arrollo (o/$oe/o#1m$/o %e la( +o#a( e# %o#%e (e

"*$/a#. Al re(e/!o, OKara ' 0'## ;<< a)$rma# 4"e lo( e4"eo(

#ego/$o( (o# /o#($%era%o( /omo la )"er+a $m"l(ora %el /re/$m$e#!o

e/o#1m$/o, la ge#era/$1# %e emleo ' la re%"//$1# %e la o*re+a e# lo(

a2(e( e# %e(arrollo. E# !?rm$#o( e/o#1m$/o(, /"a#%o "# emre(ar$o %e la

m$/ro o e4"ea emre(a /re/e, ge#era m( emleo, or4"e %ema#%a ma'or

ma#o %e o*ra. A%em(, ("( &e#!a( (e $#/reme#!a#, ' logra /o# e(!o ma'ore(

*e#e)$/$o(, lo /"al /o#!r$*"'e, e# ma'or me%$%a, a la )orma/$1# %el ro%"/!o

*r"!o $#!er#o. S$# em*argo, la( MPE e#)re#!a# "#a (er$e %e o*(!/"lo( 4"e

l$m$!a# (" ("er&$&e#/$a a largo la+o ' (" %e(arrollo. E(!"%$o( re&$o(

$#%$/a# 4"e la !a(a %e mor!al$%a% %e lo( e4"eo( #ego/$o( e( ma'or e# lo(

a2(e( e# %e(arrollo 4"e e# lo( a2(e( %e(arrolla%o( Ar$#a$!e, ;<<.

A%em(, la( e4"ea( emre(a( %e*e# %e(arrollar e(!ra!eg$a( e(e/2)$/a( %e/or!o ' largo la+o ara (al&ag"ar%ar(e %e la mor!al$%a%, %a%o 4"e $#$/$ar "#a

e4"ea emre(a $#&ol"/ra "# #$&el %e r$e(go, ' ("( ro*a*$l$%a%e( %e

er%"rar m( %e /$#/o ao( (o# *a5a( Sa"(er, ;<<>.

Ca5amar/a e( "#a /$"%a% 4"e e(! /re/$e#%o ' e(! /o#)orma%o or m"/-a(

m$/ro ' e4"ea( emre(a(@ e( or e(o 4"e la D$re//$1# Reg$o#al %e Tra*a5o

' Promo/$1# %el emleo %e la /$"%a% %e Ca5amar/a -a eme+a%o a e(!a*le/er

me/a#$(mo( a%e/"a%o( %e /oor%$#a/$1#, e5e/"/$1# ' ("er&$($1# %e la ol2!$/a( %$/!a%a( or el (e/!or /omer/$o e# /o#/or%a#/$a /o# el E(!a%o /o#

lo( la#e( (e/!or$ale( ' reg$o#ale(, ara ao'ar a la( m$/ro ' e4"ea(

emre(a( me%$a#!e /aa/$!a/$1# ' )$#a#/$am$e#!o# El *"e# mome#!o 4"e

a!ra&$e(a# la( m$/ro ' e4"ea( emre(a( M'e( e# el %ear!ame#!o %e

Ca5amar/a (e &e re)le5a%o e# el #o!a*le /re/$m$e#!o %e e(!e (e/!or, 4"e a(1

%e /$#/o m$l e# ;<< a o/-o m$l e(!e ao, $#%$/1 el Gere#!e %e la Cmara %e

Comer/$o ' Pro%"//$1# KC+17+, 2#



Ca5a*am*a e( "#a /$"%a% 4"e e(! /re/$e#%o ' e$(!e# m"/-o(

e(!a*le/$m$e#!o( %e #ego/$o( /o#o/$%a( /omo MPE %el (e/!or /omer/$o :

r"*ro /omra&e#!a %e a*arro!e(, E(!a( MPE (e e#/"e#!ra# e# !o%o el

m*$!o %e la Pro&$#/$a %e Ca5a*am*a. La ma'or2a (e "*$/a# e# la +o#a

"r*a#a ' +o#a (em$"r*a#a, 4"e *r$#%a !ra*a5o a ("( o*la%ore( %e lo( %$(!$#!o(

/a(er2o( ' *arr$o(, S$# em*argo, (e %e(/o#o/e ($ %$/-a( MPE a//e%e# o #o a

)$#a#/$am$e#!o %e !er/ero(, ($ %$/-o /a$!al %e !ra*a5o e( o!orga%o or

e#!$%a%e( *a#/ar$a( o #o *a#/ar$a(, la !a(a %e $#!er?( 4"e aga# or lo(

/r?%$!o( re/$*$%o( ' a 4"? la+o (o# o!orga%o( lo( /r?%$!o(, ($ re/$*e#

/aa/$!a/$1# o #o, e!/. Por lo a#!er$orme#!e ere(a%o, el e#"#/$a%o %el

ro*lema %e $#&e(!$ga/$1# e( el ($g"$e#!e8 C5+ +*: 54+ 10):)145+

404306+3)4+ 75 9):4:)4):3*, 414)34);: 8 0:34<)5)747 7 54+)0* 8 14+ 10+4+ 75 +3*0 *0)* – 0<0* – *104/>:34

7 4<400*3+ 75 B400)* P414 G04:7 7 C4.4<4<4, 2!"

Para %ar re("e(!a al ro*lema (e -a la#!ea%o el ($g"$e#!e o*5e!$&o ge#eral8

D30):40 8 7+0)<)0 54+ 10):)145+ 404306+3)4+ 75 9):4:)4):3*,

414)34);: 8 0:34<)5)747 7 54+ )0* 8 14+ 10+4+ 75 +3*0

*0)* – 0<0* *104 >:34 7 4<400*3+-B400)* P414 G04:7 -

C4.4<4<4, 2!"#

Para o%er logra el o*5e!$&o ge#eral #o( -emo( la#!ea%o lo( ($g"$e#!e(

o*5e!$&o( e(e/2)$/o(8

=. De(/r$*$r la( r$#/$ale( /ara/!er2(!$/a( %e lo( %"eo( o

rere(e#!a#!e( legale( %e la( MPE %el m*$!o %e e(!"%$o, ;<=>.

;. De(/r$*$r la( r$#/$ale( /ara/!er2(!$/a( %e la( MPE %el m*$!o %e

e(!"%$o, ;<=>.

3. De(/r$*$r la( r$#/$ale( /ara/!er2(!$/a( %el )$#a#/$am$e#!o %e la MPE

%el m*$!o %e e(!"%$o, ;<=>.

. De(/r$*$r la( r$#/$ale( /ara/!er2(!$/a( %e la /aa/$!a/$1# %e la MPE

%el m*$!o %e e(!"%$o, ;<=>.

>. De(/r$*$r la( r$#/$ale( /ara/!er2(!$/a( %e la re#!a*$l$%a% %e la MPE

%el m*$!o %e e(!"%$o, ;<=>.

6$#alme#!e la $#&e(!$ga/$1# (e 5"(!$)$/a or4"e #o( &a erm$!$r /o#o/er a #$&el

%e(/r$!$&o la( /ara/!er2(!$/a( %el )$#a#/$am$e#!o, /aa/$!a/$1# ' re#!a*$l$%a% %e la(



m$/ro ' e4"ea( emre(a( %el (e/!or /omer/$o 9 r"*ro /omra&e#!a %e a*arro!e(,

"*$/a%o( e# el Barr$o Pama Gra#%e : Pro&$#/$a %e Ca5a*am*a %el Dear!ame#!o %e

Ca5amar/a@ e( %e/$r, la ma'or2a %e a"!ore( llega# al m$(mo re("l!a%o 4"e la M'e

e#)re#!a "#a (er$e %e o*(!/"lo( 4"e l$m$!a (" ("er&$&e#/$a or la )al!a %e ao'o

)$#a#/$ero, la o/a rele&a#/$a real 4"e le %a# lo( go*$er#o( %e !"r#o, #o e$(!e#

rograma( %e /aa/$!a/$1# ara el er(o#al e#/arga%o ' la( o/a( )a/$l$%a%e( ara

)ormal$+ar ("( #ego/$o(. I#&e(!$ga#%o lo a#!e( me#/$o#a%o #o( erm$!$r !e#er $%ea(

m"/-o m( a/er!a%a( %e /1mo oera la( m$/ro ' e4"ea( emre(a( /omo o*5e!o %e

e(!"%$o@ a(2 /omo !am*$?# el e(!"%$o #o( (er&$r %e *a(e ara real$+ar o!ro( e(!"%$o(

($m$lare( ' /o#o/er la real$%a% %e la lo/al$%a% real$+#%o(e o!ro( e(!"%$o( ($m$lare( e#

(e/!ore( ro%"/!$&o( ' %e (er&$/$o( e# la ro&$#/$a %e Ca5a*am*a ' o!ro( m*$!o(.

S$ *$e# e( /$er!o e# el PerH la( M'e /o#)orma# el gr"e(o !e5$%o emre(ar$al, %el !o!al

%e emre(a( e$(!e#!e( e# el a2( el F. (o# M'e, la( m$(ma( 4"e

aro$ma%ame#!e ge#era# el ; %el Pro%"/!o Br"!o I#!er#o PBI, roor/$o#a#%o

%e e(!a ma#era el %el emleo r$&a%o %el a2( Age#/$a 6e%eral, ;<<F.

Por Hl!$mo, la $#&e(!$ga/$1# (e 5"(!$)$/a or4"e a !ra&?( %e (" %e(arrollo '

("(!e#!a/$1#, o*!e#%r? m$ !2!"lo ro)e($o#al %e Co#!a%or PH*l$/o, lo 4"e a (" &e+

erm$!$r 4"e la U#$&er($%a% Ca!1l$/a Lo( #gele( %e C-$m*o!e, me5ore lo(

e(!#%are( %e /al$%a%, al e$g$r 4"e ("( egre(a%o( (e !$!"le# a !ra&?( %e la ela*ora/$1#

' ("(!e#!a/$1# %e "#a !e($(, /o#)orme lo e(!a*le/e la N"e&a Le' U#$&er($!ar$a.



II# REVISION DE LITERATURA

2#! A:37:3+%

2#!#! I:30:4)*:45+%

E# e(!a $#&e(!$ga/$1# (e e#!$e#%e or a#!e/e%e#!e( $#!er#a/$o#ale( a !o%o

!ra*a5o %e $#&e(!$ga/$1# -e/-o or o!ro( a"!ore( e# /"al4"$er /$"%a% ' a2(

%el m"#%o, me#o( PerH@ 4"e -a'a# "!$l$+a%o la( m$(ma( &ar$a*le( '

"#$%a%e( %e a#l$($( %e #"e(!ra $#&e(!$ga/$1#.

V554 K2! e# (" !ra*a5o %e $#&e(!$ga/$1#8 A#l$($( %e la( )"e#!e( %e

)$#a#/$am$e#!o ara la( PMES. U#$&er($%a% %e C"e#/a, E/"a%or, /o# la

)$#al$%a% %e %ar "#a &$($1# ge#eral (o*re la( e4"ea( ' me%$a#a( emre(a(,

lleg1 a lo( ($g"$e#!e( re("l!a%o(8 4"e #o e$(!e "#a o)er!a e(!r"/!"ra%a %e)$#a#/$am$e#!o ara la( PMES@ re/$?# e# lo( Hl!$mo( ao( (e -a# /rea%o

e#!$%a%e( )$#a#/$era( e(e/$al$+a%a( ara e(!a( emre(a(@ ero el emre(ar$o

or (" )al!a %e /"l!"ra )$#a#/$era #o !oma e(!a( o/$o#e(. La( %$)$/"l!a%e( %e

o*!e#er "# /r?%$!o #o (e rela/$o#a H#$/ame#!e /o# el -e/-o %e 4"e la(

PMES #o e(!?# e# o($*$l$%a% %e a//e%er a )o#%o( me%$a#!e "#

ro/e%$m$e#!o )$#a#/$ero, La( a"!?#!$/a( %$)$/"l!a%e( ("/e%e# e# o/a($o#e(

e# la( 4"e "# ro'e/!o re#!a*le a la !a(a %e $#!er?( #o (e e)e/!$&$+a or4"e elemre(ar$o #o /o#($g"e )o#%o( %el mer/a%o, m( aH# or4"e %e(/o#o/e la(

&ar$a%a( o/$o#e( %e )$#a#/$am$e#!o ara la( PMES, "e( ("( ro$e!ar$o(

#o la( "!$l$+a# or4"e %e(/o#o/e# (o*re (" e$(!e#/$a, /o#($%era# 4"e ("(

ro/e(o( (o# !e%$o(o(.

V44 K2!2, e# el !ra*a5o %e $#&e(!$ga/$1# : A#l$($( %e lo( o*(!/"lo(

)$#a#/$ero( %e la( 'me( ara la o*!e#/$1# %e Cr?%$!o ' la( &ar$a*le( 4"e lo

)a/$l$!a#, %e la /$"%a% %e 7ale#/$a llega a lo( ($g"$e#!e( re("l!a%o(8

I%e#!$)$/ar a4"ello( o*(!/"lo( 4"e l$m$!a# a la( P'me( e# o*!e#er /r?%$!o.

A%em(, mo(!rar lo( /o#/e!o(, 4"e %e a/"er%o a la !eor2a, "e%e# a'"%ar a

/o#(eg"$r el r?(!amo, 'a (ea el$m$#a#%o lo( o*(!/"lo( o /oa%'"&a#%o e#

%$(m$#"$rlo(. Como (e )"e %e(/r$*$e#%o, el )$#a#/$am$e#!o &2a %e"%a e( "#o

%e lo( /o#/e!o( r$#/$ale( 4"e la( emre(a( "!$l$+a# %e#!ro %e la

/o#)$g"ra/$1# %e (" e(!r"/!"ra %e /a$!al. A !ra&?( %el e(!"%$o #o(

e#)o/amo( e# el /r?%$!o /omo la &2a 4"e la( emre(a( re4"$ere# ara ("



/re/$m$e#!o ' oera/$1#. El /r?%$!o e( la #ome#/la!"ra m( /omH# /"a#%o

(e $%e )$#a#/$am$e#!o, la( $#(!$!"/$o#e( )$#a#/$era( a#al$+a# /a%a re(!a!ar$o

ara (a*er ($ (o# ("5e!o( o #o, %e(%e la er(e/!$&a %e 4"e &a# a (er /aa/e(

%e agar la( amor!$+a/$o#e( %e /a$!al e $#!ere(e( %er$&a%a( %el /o#!ra!o %e

/r?%$!o@ al (ol$/$!a#!e (e le re4"er$r "# (er$e %e re4"$($!o( ara o%er e&al"ar

la %e/$($1# (o*re el /r?%$!o. C"a#%o la o)er!a %e /r?%$!o #o e( (")$/$e#!e,

&emo( 4"e la( $#(!$!"/$o#e( )$#a#/$era( lo %$r$ge# a lo( 4"e "e%e#

/o#($%erar /omo /l$e#!e( (eg"ro(. Pero e(!e #o (er2a (olo el ma'or ro*lema,

-a' mome#!o( e# lo( 4"e a"# /"a#%o (e e(!? %$("e(!o a o*!e#er

)$#a#/$am$e#!o a /o(!o al!o (e %$)$/"l!a (" /o#!ra!a/$1#, %e a-2 /o#o/$mo( el

/o#/e!o %e ra/$o#am$e#!o %e /r?%$!o, el /"al e( la ($!"a/$1# e# la /"al "#

o!e#/$al re(!a!ar$o /are/e %e a//e(o al /r?%$!o, a"#4"e a/e!e e# agar "#

al!o re/$o !a(a %e $#!er?( 4"e el re&ale/$e#!e e# el mer/a%o@ %e!erm$#ar ($

la gara#!2a e( o*l$ga!or$a /"a#%o (e (ol$/$!a "# /r?%$!o@ mo(!rar la

$mor!a#/$a 4"e !$e#e la rela/$1# %e r?(!amo /"a#%o (e $#!e#!a o*!e#er

)$#a#/$am$e#!o@ a#al$+ar el $ma/!o 4"e !$e#e la a#!$ge%a% %e la emre(a al

re4"er$r "# r?(!amo@ re&$(ar la $#)l"e#/$a 4"e !$e#e la rela/$1# %e r?(!amo

/"a#%o la emre(a #o ge#era la $#)orma/$1# )$#a#/$era m2#$ma re4"er$%a@

mo(!rar el e)e/!o %e la $#)orma/$1# %e la emre(a (o*re el /o(!o %el /r?%$!o@

%e!erm$#ar /1mo $#)l"'e el !amao %e la emre(a e# lo( $#!ere(e( aga%o(

%el /r?%$!o@ re&$(ar /1mo a)e/!a el o!orgam$e#!o %e gara#!2a e# el /o(!o %el

r?(!amo@ $%e#!$)$/ar /omo (e rela/$o#a el /o(!o %el /r?%$!o /o# la !a(a %e

$#!er?( ' re&$(ar ($ e$(!e "#a rela/$1# e#!re la o*!e#/$1# %el /r?%$!o ' la !a(a

%e $#!er?(, /o#/l"'e#%o 4"e C"a#%o la o)er!a %e /r?%$!o #o e( (")$/$e#!e, la

/ara/!er2(!$/a /omH# e# la( 'me(, "#a me#or a#!$ge%a% rome%$o re(e/!o

a la( gra#%e(, (ealamo( e# #"e(!ro mo%elo la rela/$1# /o# la o*!e#/$1# %el/r?%$!o. Se le reg"#!1 a la( emre(a lo( ao( %e oera/$1# o %e a#!$ge%a%,

o*!e#$e#%o re("l!a%o( %e emre(a( %e = a ;< ao( e# $#!er&alo( %e > ao(,

"#a !e#%e#/$a a la *a5a, e( %e/$r, "# or/e#!a5e ma'or e# la( m( 51&e#e(

4"e %$(m$#"2a /o#)orme (e $#/reme#!a*a la a#!$ge%a%.

H0004 K2(, "*$/a%o e# la /$"%a% %e M?$/o C-ol"la : P"e*la (e /e#!r1

e# la /rea/$1# %e "# rograma %e /aa/$!a/$1# ara el -o!el *o"!$4"e La

Q"$#!a L"#a el /"al /o#(!a %e (e$( -a*$!a/$o#e(, /o# el )$# %e /o#o/er la



reara/$1#, e#!re#am$e#!o ' a%$e(!ram$e#!o /o# la 4"e /"e#!a# lo(

emlea%o( ara o%er %e(emear (a!$()a/!or$ame#!e (" !ra*a5o. De#!ro %el

mar/o !e1r$/o (e %e!all18 are#%$+a5e, a%$e(!ram$e#!o, /aa/$!a/$1#, !$o( %e

errore( e# la /aa/$!a/$1#, ro/e(o %e /aa/$!a/$1#, e#!re o!ro(. Se al$/1

"#a e#!re&$(!a => 4"e /o#(!a %e %$e/$($e!e reg"#!a( a /"a!ro %ear!ame#!o(

%el -o!el, lo( /"ale( )"ero#8 ("*gere#/$a, re/e/$1#, ama %e lla&e( '

a#)$!r$o#e( /o# el )$# %e /o#o/er /"l e( el #$&el %e /aa/$!a/$1# /o# el 4"e

/"e#!a# %e#!ro %e e(!o( %ear!ame#!o(. El a#l$($( %e re("l!a%o( le erm$!$1

al $#&e(!$ga%or o*(er&ar /"le( (o# lo( "#!o( %e &$(!a %e /a%a "#o %e lo(

emlea%o( e#!re&$(!a%o(, lle&a#%o a /a*o "# a#l$($( %e /a%a "#a %e la(

e#!re&$(!a(. Co#/l"'1 4"e e( $mor!a#!e 4"e lo( emlea%o( re/$*a#

/aa/$!a/$1# e# /"a#!o a $%$oma(, e(!a#%ar$+a/$1# %e ("( /-e/K l$(!, la

/rea/$1# %e "# )olle!o %e &e#!a(, e#!re o!ro( "#!o( $mor!a#!e(. Q"e%a#%o

/omo ro"e(!a %e "# rograma %e /aa/$!a/$1# ara el -o!el *o"!$4"e La

Q"$#!a L"#a, 4"e %a a"!a( ara 4"e la emre(a $mleme#!e ' %e(arrolle

%$/-a ro"e(!a.

Z41434 K2@ e# Bar/elo#a 9 E(aa $#&e(!$g1 /1mo (e ge#era el

/o#o/$m$e#!o e# la( e4"ea( ' me%$a#a( emre(a( %e la( !e/#olog2a( %e la$#)orma/$1# ' /1mo (e !ra#()$ere el /o#o/$m$e#!o e# %$/-a( emre(a(. E#

"#a r$mera )a(e %e $#&e(!$ga/$1# /"al$!a!$&a a#al$+1 /"a!ro emre(a( %el

(e/!or %e !e/#olog2a( %e la $#)orma/$1# %el rea me!rool$!a#a %e Bar/elo#a:

E(aa /o# el o*5e!$&o %e ela*orar el mar/o !e1r$/o e# 4"e (e *a(a la

$#&e(!$ga/$1# /"a#!$!a!$&a, lo( re("l!a%o( %e e(!a $#&e(!$ga/$1# erm$!e

/o#(!r"$r "# mo%elo /o#/e!"al ' )ormar "#a *a(e !e1r$/a /o#)$a*le ara la

oera/$o#al$+a/$o# %e la( &ar$a*le( e# e(!"%$o. e# la (eg"#%a )a(e

e#/"e(!1 a == e4"ea( emre(a( ' me%$a#a( emre(a(. Llega#%o a la

/o#/l"($1# 4"e la( e4"ea( ' me%$a#a( emre(a( /o#($%era# 4"e el

/o#o/$m$e#!o orga#$+a!$&o le( erm$!e aml$ar, mo%$)$/ar ' )or!ale/er ("

o)er!a %e ro%"/!o( ' (er&$/$o(@ !oma %e *a(e la )$lo(o)2a %e "#a %e la(

emre(a( e# la 4"e ere(a8 (omo( /o#(/$e#!e( %e 4"e #"e(!ro (e/!or e( "#

(e/!or /o#!$#"ame#!e /am*$a#!e… !$e#e( 4"e e(!ar /o#(!a#!eme#!e

%e(are#%$e#%o ' are#%$e#%o %e #"e&o. La( regla( ' lo( e(4"ema( (e

rome# /o#!$#"ame#!e or lo 4"e "e%e( 4"e%ar!e /o# "# m$(mo e(4"ema



or4"e e(e e(4"ema %e#!ro %e "# ao 'a #o )"#/$o#ara. Por lo 4"e /ol$ge el

$#&e(!$ga%or e# lo ($g"$e#!e8 e# la PYME %e*e e$(!$r "#a /"l!"ra

orga#$+a!$&a a*$er!a, e( %e/$r, 4"e erm$!a al %$re/!or ge#eral ale#!ar a lo(

emlea%o( a /omar!$r (" /o#o/$m$e#!o ' 4"e )a/$l$!e la /om"#$/a/$1# e#!re

lo( m$em*ro( %e la emre(a /omo )"e#!e %e /rea/$1# $#!er#a %e

/o#o/$m$e#!o. A($m$(mo, Zaa!a I#&e(!$g1 /1mo (e ge#era el /o#o/$m$e#!o

e# la( e4"ea( ' me%$a#a( emre(a( %e la( !e/#olog2a( %e la $#)orma/$1# '

/1mo (e !ra#()$ere el /o#o/$m$e#!o e# %$/-a( emre(a(. E# "#a r$mera )a(e

%e $#&e(!$ga/$1# /"al$!a!$&a a#al$+1 /"a!ro emre(a( %el (e/!or %e

!e/#olog2a( %e la $#)orma/$1# %el rea me!rool$!a#a %e Bar/elo#a /o# el

o*5e!$&o %e ela*orar el mar/o !e1r$/o e# 4"e (e *a(a la $#&e(!$ga/$1#

/"a#!$!a!$&a. e# la (eg"#%a )a(e e#/"e(!1 a == e4"ea( emre(a( '

me%$a#a( emre(a(. Llega#%o a la /o#/l"($1# 4"e la( e4"ea( ' me%$a#a(

emre(a( /o#($%era# 4"e el /o#o/$m$e#!o orga#$+a!$&o le( erm$!e aml$ar,

mo%$)$/ar ' )or!ale/er (" o)er!a %e ro%"/!o( ' (er&$/$o(@ !oma %e *a(e la

)$lo(o)2a %e "#a %e la( emre(a( e# la 4"e ere(a8 …(omo( /o#(/$e#!e( %e

4"e #"e(!ro (e/!or e( "# (e/!or /o#!$#"ame#!e /am*$a#!e… !$e#e( 4"e e(!ar

/o#(!a#!eme#!e %e(are#%$e#%o ' are#%$e#%o %e #"e&o. La( regla( ' lo(

e(4"ema( (e rome# /o#!$#"ame#!e or lo 4"e "e%e( 4"e%ar!e /o# "#

m$(mo e(4"ema or4"e e(e e(4"ema %e#!ro %e "# ao 'a #o )"#/$o#ar. Por

lo 4"e /ol$ge el $#&e(!$ga%or e# lo ($g"$e#!e8 e# la PME %e*e e$(!$r "#a

/"l!"ra orga#$+a!$&a a*$er!a, 4"e erm$!a al %$re/!or ge#eral ale#!ar a lo(

emlea%o( a /omar!$r (" /o#o/$m$e#!o ' 4"e )a/$l$!e la /om"#$/a/$1# e#!re

lo( m$em*ro( %e la emre(a /omo )"e#!e %e /rea/$1# $#!er#a %e

/o#o/$m$e#!o.

2#!#2 N4)*:45+

E# e(!a $#&e(!$ga/$1# (e e#!$e#%e or a#!e/e%e#!e( #a/$o#ale( a !o%o !ra*a5o

%e $#&e(!$ga/$1# -e/-o or o!ro( a"!ore( e# /"al4"$er /$"%a% %el PerH,

me#o( e# la Reg$1# Ca5amar/a@ 4"e -a'a# "!$l$+a%o la( m$(ma( &ar$a*le( '

"#$%a%e( %e a#l$($( %e #"e(!ra $#&e(!$ga/$1#.

C> K2!", e# (" !ra*a5o %e $#&e(!$ga/$1# %e#om$#a%o /ara/!er$+a/$1#

%el )$#a#/$am$e#!o, /aa/$!a/$1# ' re#!a*$l$%a% %e la( m$/ro ' e4"ea(



=

emre(a( %el (e/!or /omer/$o r"*ro /omra&e#!a %e a*arro!e( %e Sa# L"$( 9

Cae!e, llego a /o#/l"$r lo ($g"$e#!e8 R+13* 4 5*+ 10+40)*+, l !o!al

%el =<< %e lo( rere(e#!a#!e( legale( o %"eo( %e la( MPE (o# a%"l!o(,

me#o( %e < %e lo( rere(e#!a#!e( legale( o %"eo( %e la( MPE (o# %el

(eo )eme#$#o, me#o( %e =< %e lo( rere(e#!a#!e( legale( o %"eo( %e la(

MPE !$e#e# $#(!r"//$1# ("er$or "#$&er($!ar$a $#/omle!a, o/o me#o( %e

la m$!a% 3> %e lo( rere(e#!a#!e( legale( o %"eo( %e la( MPE e(!"%$a%a(

(o# /a(a%o(, me#o( %e > %e lo( rere(e#!a#!e( legale( o %"eo( %e la(

MPE e(!"%$a%a( (o# emre(ar$o(. R+13* 4 54+ 404306+3)4+ 7 54+

MYPE, 1o/o m( %e >> %e la( MPE (e %e%$/a al #ego/$o %e /omer/$o

%e /omra&e#!a %e a*arro!e( or m( %e !re( ao(, la ma'or2a > %e la(

MPE (o# )ormale(, me#o( %e > %e la( MPE !$e#e# m( %e !re(

!ra*a5a%ore( erma#e#!e( ' o/o me#o( %e => #o !$e#e #$#gH# !ra*a5a%or

e&e#!"al, o/o me#o( %e < %e la( MPE e(!"%$a%a( (e )orm1 ara

("*($(!$r. R+13* 45 9):4:)4):3*, 1o/o me#o( ;< %e la( MPE 4"e

(ol$/$!aro# /r?%$!o, )$#a#/$a (" a/!$&$%a% ro%"/!$&a /o# )$#a#/$am$e#!o %e

!er/ero(, el re(!o < lo -$+o /o# re/"r(o( )$#a#/$ero( ro$o(@ o/o me#o(

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MPE 4"e (ol$/$!aro# /r?%$!o( %e !er/ero( re/$*$ero# %e Ca5a( m"#$/$ale(

' r"rale(, la m$!a% >< %e la( MPE 4"e (ol$/$!aro# /r?%$!o( %e !er/ero(

ma#$)e(!1 4"e el #o *a#/ar$o )"e el 4"e le( o!org1 ma'ore( )a/$l$%a%e(. S$#

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la !o!al$%a% =<< %e la( MPE e(!"%$a%a( 4"e (ol$/$!aro# /r?%$!o $#&$r!$ero#

e# /a$!al %e !ra*a5o. R+13* 4 54 414)34);:, el > %e la( MPE

e(!"%$a%a( #o re/$*$ero# /aa/$!a/$1# a#!e( %el o!orgam$e#!o %e lo( /r?%$!o(,

la ma'or2a > %e la( MPE #o re/$*$ero# #$#gH# /"r(o %e /aa/$!a/$1#, el

=3 ;< %e la( MPE e(!"%$a%a( %$5o 4"e ("( !ra*a5a%ore( (2 re/$*$ero#algH# /"r(o %e /aa/$!a/$1#, o/o me#o( %e ;< %e la( MPE /o#($%era



=F

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R+13* 4 54+ 404306+3)4+ 7 54+ M81+, la( r$#/$ale( /ara/!er2(!$/a(

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' el ; /o#($%era 4"e #o e( e(a la /a"(a r$#/$al %el %e(emleo.

ANDINA K2!2 e# la /$"%a% %e Ca5amar/a, $#&e(!$go La( re#!a*$l$%a%e( %e

la( m$/ro ' e4"ea( emre(a( M'e( e# PerH "e%e# llegar a ($!"ar(e

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!$o %e *$e# 4"e (e &e#%e, 4"? !a# e(/a(o e( o %e 4"? l"gar ro&$e#e, lo(

mo#!o( %e $#&er($1# (o# e4"eo( ' la !a(a %e re!or#o e( a/or%e al r$e(go %e

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;;

la( emre(a(, lo( r"*ro( %e al$me#!o( ' %e ar!2/"lo( $mor!a%o( (e/!or

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or /$e#!o a#"alme#!e e# el (e/!or /omer/$o.

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e#!re ; a < ao(, el < (o# %el (eo ma(/"l$#o, el 3> !$e#e# gra%o %e

$#(!r"//$1# (e/"#%ar$a /omle!a ' el 3< !$e#e# (e/"#%ar$a $#/omle!a.R+13* 4 54+ 404306+3)4+ 7 54+ M81+ La( r$#/$ale( /ara/!er2(!$/a(

%e la( M'e( %el m*$!o %e e(!"%$o (o#8 el < !$e#e# m( %e !re( ao( e# el

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e# lo( ao( ;<<F ' ;<=<, )"ero# $#&er!$%o( e# /a$!al %e !ra*a5o. R+13* 4

54 414)34);: Lo( emre(ar$o( e#/"e(!a%o( ma#$)e(!aro# 4"e la(

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emre(a(. R+13* 4 54 0:34<)5)747 El =<< %e lo( rere(e#!a#!e( legale(

e#/"e(!a%o( ma#$)e(!aro# 4"e el )$#a#/$am$e#!o ' la /aa/$!a/$1# ($

me5oraro# la re#!a*$l$%a% %e ("( emre(a(.

2#!# R)*:45+



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(o*ree#%e"%am$e#!o ge#era%o IM6S e# el %e(arrollo (o(!e#$*le %e la(

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el PerH, (e e(/"/-a# o$#$o#e( m"' e#/o#!ra%a(8 %e(%e la( 4"e ere(a#

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(o*ree#%e"%am$e#!o %e lo( /l$e#!e( %"ra#!e m$ %e(emeo la*oral e# la$#(!$!"/$1# m$/ro )$#a#/$era IM6 ED6ICAR e# la ro&$#/$a %e

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IM6 (e -a logra%o /omro*ar la -$1!e($( %e 4"e el (o*ree#%e"%am$e#!o

ge#era%o or e(!a(, ge#era $ma/!o #ega!$&o e# el %e(arrollo (o(!e#$*le %e

la( M'e %el %$(!r$!o %e Ca5amar/a.

2#!#@ L*45+

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"#$%a%e( %e a#l$($( %e #"e(!ra $#&e(!$ga/$1#.



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2#2 B4++ 3;0)4+

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;>

r$mera el$/a/$1# e(! %a%a or la( !eor2a( !ra%$/$o#ale( al /om$e#+o %e

lo( ao( <V(, la( /"ale( a)$rma# la e$(!e#/$a %e "#a e(!r"/!"ra 1!$ma %e

/a$!al, 4"e re("l!a %e "# ar*$!ra5e e#!re la( e/o#om2a( $mo($!$&a(

rela/$o#a%a( a la %e%"//$1# %e lo( ga(!o( )$#a#/$ero( ' a lo( r$e(go( %e

4"$e*ra8 e# e(!o( a(e/!o( )"e %o#%e a&a#+aro# lo( !e1r$/o( al %emo(!rar la

e$(!e#/$a %e "# e4"$l$*r$o e#!re /o(!o( ' la( &e#!a5a( %el e#%e"%am$e#!o. La

(eg"#%a el$/a/$1# e(! )"#%ame#!a%a or la /orr$e#!e /o#!ra/!"al, %o#%e

la !eor2a %e lo( /o(!o( %e age#/$a roo#e lo( me%$o( e(e/2)$/o( ara

m$#$m$+ar lo( /o(!o( %e a%4"$($/$1# %e )o#%o(. E(!o( !ra!a# %e re%"/$r el

/o#)l$/!o %e $#!ere(e( ("(/e!$*le( %e aare/er e#!re lo( %$)ere#!e( a/!ore( %e

la )$rma a (a*er8 el %$re/!$&o, el a//$o#ar$o ' el a/ree%or. Je#(e# ' Me/Kl$#g

$%e#!$)$/a# %o( !$o( %e /o#)l$/!o(8 el r$mero %e #a!"rale+a $#!er#a,

/o#/er#$e#!e e#!re lo( %$r$ge#!e( ' lo( a//$o#$(!a( ' el (eg"#%o e# lo 4"e

re(e/!a a lo( a//$o#$(!a( ' lo( a/ree%ore(. E(!a( %$&erge#/$a( %e $#!ere(e(

(o# la *a(e %e /$er!a( $#e)$/$e#/$a( e# ma!er$a %e ge(!$1# !ale( /omo la

$mer)e//$1# %e la a($g#a/$1# %e re/"r(o( %e la( )$rma( o el /o#("mo

e/e($&o %e lo( %$re/!$&o( la !e($( %el %e($l)arro %e re/"r(o( %e la emre(a

4"e (o# ("#!"ar$o( /"a#%o e$(!e# )l"5o( %e /a5a l$*re o e/e%e#!e( %e

!e(orer2a. Paralelame#!e a la !eor2a %e la age#/$a (e %e(arroll1 el

)"#%ame#!o (o*re la a($me!r2a %e $#)orma/$1#. Lo( a&a#/e( %e la !eor2a %e

la( a($me!r2a( e# el e#!or#o %el )$#a#/$am$e#!o %e la( )$rma( o)re/e "#a

!er/era el$/a/$1# /omleme#!ar$a %$)ere#!e a la( %o( a#!er$ore(8 lo(

re/"r(o( %e )$#a#/$am$e#!o (o# 5err4"$/o(. De#!ro %el /o#!e!o %e la

a($me!r2a %e $#)orma/$1#, %o#%e lo( %$r$ge#!e( re(e!a# el ma#%a!o %e lo(

a//$o#$(!a(, la me5or (ele//$1# e( el a"!o)$#a#/$am$e#!o. Lo( 4"e la emre(a

#o (e "e%e *e#e)$/$ar %e e(!a o($*$l$%a% ara a(eg"rar el /re/$m$e#!o, laem$($1# %e "#a %e"%a( e( re)er$*le al a"me#!o %e /a$!al. E( a(2 /omo (e

re(e#!a la !eor2a %el )$#a#/$am$e#!o 5err4"$/o o e/K$#g or%er !-eor'

POT %e(arrolla%a or M'er( ' Ma5l"). E(!a e( aare#!eme#!e e# rela/$o#a

a la( !eor2a( !ra%$/$o#ale(, m"' $##o&a%ora ' m( r1$ma a la real$%a%.

D$/-a !eor2a -a ($%o m"' /o#!ro&er!$%a. Pero e( e# ($ la POT la !eor2a m(

($mle o la m( a/er!a%a /o# la real$%a%. Alg"#o( eleme#!o( "e%e# a'"%ar

a re(o#%er !al /"e(!$o#am$e#!o ' e( -allar "#a el$/a/$1# a !ra&?( %e la!eor2a %e 5"ego(. J. 7o# Ne"ma## ' O(Kar Morge#(!er#, "($ero# e#



/o#!e!o "# a#l$($( %el /omor!am$e#!o %e lo( age#!e( e/o#1m$/o( /omo

"# 5"ego %e ("ma /ero. E(!o o)re/e "# m?!o%o %e re(ol&er or "# 5"ego %e

%o( age#!e( ge#eral$+#%o(e a &ar$o( age#!e( J.Na(- ' e# %e)$#$!$&a el

e4"$l$*r$o %e Na(- /omo "#a (ol"/$1# %e 5"ego( %o#%e /a%a "#o %e lo(

5"ga%ore( ma$m$+a (" ga#a#/$a !e#$e#%o e# /"e#!a la (ele//$1# %e lo( o!ro(

age#!e( ermo(a, ;<<<. Por o!ro la%o Alar/1#, #o( #"e(!ra la( !eor2a( %e la

e(!r"/!"ra )$#a#/$era.

Por o!ro la%o Alar/1# #o( m"e(!ra la( !eor2a( %e la e(!r"/!"ra )$#a#/$era8

L4 3*064 3047))*:45 7 54 +30304 9):4:)04#

La !eor2a !ra%$/$o#al (o*re la e(!r"/!"ra )$#a#/$era roo#e la e$(!e#/$a %e

"#a %e!erm$#a%a /om*$#a/$1# e#!re re/"r(o( ro$o( ' a5e#o( 4"e %e)$#e lae(!r"/!"ra )$#a#/$era 1!$ma E6O. E(!a !eor2a "e%e /o#($%erar(e $#!erme%$a

e#!re la o($/$1# RE ' RN. D"ra#% e# =F>; "*l$/1 "# !ra*a5o %o#%e

%e)e#%$1 la e$(!e#/$a %e "#a %e!erm$#a%a E6O e# *a(e a la( $mer)e//$o#e(

%el mer/a%o. La !eor2a !ra%$/$o#al #o !$e#e "# *a(ame#!o !e1r$/o r$g"ro(o,

ero -a ($%o %e)e#%$%a or emre(ar$o( ' )$#a#/$ero(, ($# ol&$%ar 4"e la E6O

%ee#%e %e &ar$o( )a/!ore(, /omo (o#8 el !amao %e la emre(a, el (e/!or %e

la a/!$&$%a% e/o#1m$/a ' la ol2!$/a )$#a#/$era %e la emre(a@ el gra%o %e$mer)e//$1# %el mer/a%o ' la /o'"#!"ra e/o#1m$/a e# ge#eral.

T*064 7 M*7)5)4:) 8 M550 MM. lo( la#!eam$e#!o( a#!er$ore(

($r&$ero# %e *a(e a Mo%$gl$a#$ ' M$ller ara e#"#/$ar (" !eor2a (o*re la

e(!r"/!"ra %e /a$!al e# =F>, lo( /"ale( ("o#e# 4"e el /o(!o %el /a$!al

me%$o o#%era%o ' el &alor %e la emre(a (o# !o!alme#!e $#%ee#%$e#!e( %e

la /omo($/$1# %e la e(!r"/!"ra )$#a#/$era %e la emre(a@ or !a#!o (e

/o#!rao#e# a lo( !ra%$/$o#ale(. MM ar!e# %e &ar$o( (""e(!o( '

arg"me#!a# (" !eor2a a !ra&?( %e !re( roo($/$o#e(.

P0*1*+));: I8 Breale' ' M'er(, a)$rma# al re(e/!o8 El &alor %e la

emre(a (e re)le5a e# la /ol"m#a $+4"$er%a %e (" *ala#/e a !ra&?( %e lo(

a/!$&o( reale(@ #o or la( roor/$o#e( %e !2!"lo( %e %e"%a ' /a$!al ro$o

em$!$%o( or la emre(a. SegH# e(!a roo($/$1# la ol2!$/a %e

e#%e"%am$e#!o %e la emre(a #o !$e#e #$#gH# e)e/!o (o*re lo( a//$o#$(!a(,



or lo !a#!o el &alor !o!al %e mer/a%o ' el /o(!o %e /a$!al %e la emre(a (o#

$#%ee#%$e#!e( %e (" e(!r"/!"ra )$#a#/$era.

P0*1*+));: II% Breale' ' M'er(, la#!ea# (o*re ella8 La re#!a*$l$%a%

e(era%a %e la( a//$o#e( or%$#ar$a( %e "#a emre(a e#%e"%a%a /re/e

roor/$o#alme#!e al ra!$o %e e#%e"%am$e#!o, ere(a%a e# &alore( %e

mer/a%o(. E(!e /re/$m$e#!o (e %a ($emre 4"e la %e"%a (ea l$*re %e r$e(go.

Pero, ($ el aala#/am$e#!o a"me#!a el r$e(go %e la %e"%a, lo( ro$e!ar$o( %e

?(!a %ema#%ar# "#a ma'or re#!a*$l$%a% (o*re la %e"%a. Lo a#!er$or -a/e

4"e la !a(a %e /re/$m$e#!o %e la re#!a*$l$%a% e(era%a %e la( a//$o#e(

%$(m$#"'a.

P0*1*+));: III% 6er##%e+ ;<<38 =F, la#!ea8 La !a(a %e re!or#o

re4"er$%a e# la e&al"a/$1# %e $#&er($o#e( e( $#%ee#%$e#!e %e la )orma e#

4"e /a%a emre(a e(!? )$#a#/$a%a. E(!a roo($/$1# e( "# /orolar$o %e la(

%o( a#!er$ore(. E( %e/$r, /"al4"$er emre(a 4"e !ra!e %e ma$m$+ar la r$4"e+a

%e ("( a//$o#$(!a( -a*r %e real$+ar (olame#!e a4"ella( $#&er($o#e( /"'a !a(a

$#!er#a %e re#!a*$l$%a% (ea al me#o( $g"al al /o(!o %e /a$!al me%$o

o#%era%o, $#%ee#%$e#!eme#!e %el !$o %e re/"r(o "!$l$+a%o e# (")$#a#/$a/$1#.

A(2 m$(mo, el )$#a#/$am$e#!o o(ee /$er!a( )"e#!e( %e o*!e#/$1#, /omo (o#8

L*+ 4*00*+ 10+*:45+8 Para la ma'or2a %e lo( #ego/$o(, la r$#/$al

)"e#!e %e /a$!al, ro&$e#e %e a-orro( ' o!ra( )orma( %e re/"r(o( er(o#ale(.

6re/"e#!eme#!e, !am*$?# (e ("ele# "!$l$+ar la( !ar5e!a( %e /r?%$!o ara

)$#a#/$ar la( #e/e($%a%e( %e lo( #ego/$o(.

L*+ 4)*+ 8 5*+ 140):3+8 La( )"e#!e( r$&a%a( /omo lo( am$go( ' la

)am$l$a, (o# o!ra o/$1# %e /o#(eg"$r %$#ero. W(!e (e re(!a ($# $#!ere(e( o a

"#a !a(a %e $#!er?( *a5a, lo /"al e( m"' *e#?)$/o ara $#$/$ar la( oera/$o#e(.

B4:*+ 8 :)*:+ 7 07)3*8 La( )"e#!e( m( /om"#e( %e )$#a#/$am$e#!o

(o# lo( *a#/o( ' la( "#$o#e( %e /r?%$!o. Tale( $#(!$!"/$o#e( roor/$o#ar#

el r?(!amo, (olo ($ "(!e% %em"e(!ra 4"e (" (ol$/$!"% e(! *$e# 5"(!$)$/a%a.

L4+ 10+4+ 7 41)345 7 ):>0+);:8 E(!a( emre(a( re(!a# a'"%a a la(

/oma2a( 4"e (e e#/"e#!ra# e# ea#($1# 'o /re/$m$e#!o, a /am*$o %e

a//$o#e( o $#!er?( ar/$al e# el #ego/$o.,



;

Por o!ro la%o, el )$#a#/$am$e#!o (e %$&$%e e#8

E5 F):4:)4):3* 4 *03* 154*. E(! /o#)orma%o or8

4 C07)3* *0)458 E( el "(o 4"e (e le -a/e a la( /"e#!a( or agar %e la

emre(a, %el a($&o a /or!o la+o a/"m"la%o, /omo lo( $m"e(!o( a agar,

la( /"e#!a( or /o*rar ' %el )$#a#/$am$e#!o %e $#&e#!ar$o /omo )"e#!e( %e

re/"r(o(.

< C07)3* <4:40)*8 E( "# !$o %e )$#a#/$am$e#!o a /or!o la+o 4"e la(

emre(a( o*!$e#e# or me%$o %e lo( *a#/o( /o# lo( /"ale( e(!a*le/e#

rela/$o#e( )"#/$o#ale(.

L6:4 7 07)3*8 S$g#$)$/a %$#ero ($emre %$(o#$*le e# el *a#/o, ero

%"ra#!e "# er2o%o /o#&e#$%o %e a#!ema#o

7 P415+ *0)45+8 E(!a )"e#!e %e )$#a#/$am$e#!o a /or!o la+o,

/o#($(!e e# lo( agar?( #o gara#!$+a%o( %e gra#%e( e $mor!a#!e( emre(a(

4"e a%4"$ere# lo( *a#/o(, la( /oma2a( %e (eg"ro(, lo( )o#%o( %e e#($o#e(

' alg"#a( emre(a( $#%"(!r$ale( 4"e %e(ea# $#&er!$r a /or!o la+o ("(

re/"r(o( !emorale( e/e%e#!e(.

F):4:)4):3* 1*0 7)* 7 54 :34+ 1*0 *<0408 Co#($(!e e#

&e#%er la( /"e#!a( or /o*rar %e la emre(a a "# )a/!or age#!e %e &e#!a( o

/omra%or %e /"e#!a( or /o*rar /o#)orme a "# /o#&e#$o #ego/$a%o

re&$ame#!e, /o# el )$# %e /o#(eg"$r re/"r(o( ara $#&er!$rlo( e# ella.

9 F):4:)4):3* 1*0 7)* 7 5*+ ):>:340)*+8 Para e(!e !$o %e

)$#a#/$am$e#!o, (e "!$l$+a el $#&e#!ar$o %e la emre(a /omo gara#!2a %e "#

r?(!amo, e# e(!e /a(o el a/ree%or !$e#e el %ere/-o %e !omar o(e($1# %e e(!a

gara#!2a, e# /a(o %e 4"e la emre(a %e5e %e /"ml$r errera, L$m1# ' So!o,

;<< .

E5 F):4:)4):3* 4 540* 154*# E(! /o#)orma%o or84 H)1*348 E( /"a#%o "#a ro$e%a% %el %e"%or a(a a ma#o( %el

re(!am$(!a a/ree%or a )$# %e gara#!$+ar el ago %el r?(!amo.

* A)*:+8 E( la ar!$/$a/$1# a!r$mo#$al o %e /a$!al %e "#a a//$o#$(!a,

%e#!ro %e la orga#$+a/$1# a la 4"e er!e#e/e.

B*:*+8 E( "# $#(!r"me#!o e(/r$!o /er!$)$/a%o, e# el /"al el re(!a!ar$o -a/e

la rome(a $#/o#%$/$o#al, %e agar "#a ("ma e(e/$)$/a%a ' e# "#a )e/-a

%e!erm$#a%a, 5"#!o /o# lo( $#!ere(e( /al/"la%o( a "#a !a(a %e!erm$#a%a ' e#)e/-a( %e!erm$#a%a(.



;F

7 A00:74):3* F):4:)0*8 Co#!ra!o 4"e (e #ego/$a e#!re el ro$e!ar$o

%e lo( *$e#e( a/ree%or ' la emre(a arre#%a!ar$o, a la /"al (e le erm$!e el

"(o %e e(o( *$e#e( %"ra#!e "# er2o%o %e!erm$#a%o ' me%$a#!e el ago %e

"#a re#!a e(e/2)$/a, la( e(!$"la/$o#e( "e%e# &ar$ar (egH# (ea la ($!"a/$1#

' la( #e/e($%a%e( %e /a%a "#a %e la( ar!e( Br$(o( ' B$g$er, ;<<.

E( or ello, 4"e e# #"e(!ro a2( e$(!e "# gra# #Hmero %e $#(!$!"/$o#e( %e

)$#a#/$am$e#!o %e !o%o !$o /om"#$!ar$o, H*l$/o e $#!er#a/$o#al. E(!a(

$#(!$!"/$o#e( o!orga# /r?%$!o( %e %$&er(o( !$o( a %$)ere#!e( la+o(, a

er(o#a( ' orga#$+a/$o#e(. E(!a( $#(!$!"/$o#e( (e /la($)$/a# /omo8

- I:+3)3)*:+ 9):4:)04+ 10)>474+8 *a#/o(, (o/$e%a%e( )$#a#/$era(,

a(o/$a/$o#e( m"!"al$(!a( %e a-orro ' /r?%$!o ara la &$&$e#%a, /ooera!$&a(

%e a-orro ' /r?%$!o 4"e real$+a# $#!erme%$a/$1# )$#a#/$era /o# el H*l$/o.

: I:+3)3)*:+ 9):4:)04+ 1<5)4+8 *a#/o( %el E(!a%o, /a5a( r"rale( %e

$#(!$!"/$o#e( e(!a*le(. E(!a( $#(!$!"/$o#e( (e r$ge# or ("( ro$a( le'e(, ero

e(!# (ome!$%a( a la leg$(la/$1# )$#a#/$era %e /a%a a2( ' al /o#!rol %e la

("er$#!e#%e#/$a %e *a#/o(.

: E:3)747+ 9):4:)04+8 e(!e E( el #om*re 4"e (e le %a a la( orga#$+a/$o#e(

4"e ma#!$e#e l2#ea( %e /r?%$!o ara ro'e/!o( %e %e(arrollo ' e4"eo(

ro'e/!o( ro%"/!$&o( a )a&or %e la( o*la/$o#e( o*re(. I#/l"'e# lo(

orga#$(mo( $#!er#a/$o#ale(, lo( go*$er#o( ' la( ONG $#!er#a/$o#ale( o

#a/$o#ale(.

2#2#2 T*064+ 7 54 414)34);:%

SegH#, Al*"5ar, Ja#ama, O%ar ' O(or$o ;<<, E# lo( Hl!$mo( ao(, la

e/o#om2a er"a#a -a !e#$%o me5ora( ($g#$)$/a!$&a(@ m"/-a( %e ("( /$)ra(

ale#!a%ora( (e %e*e# a la gra# ar!$/$a/$1# 4"e -a# !e#$%o la( M'e( e# el

a2(. Lo( %a!o( roor/$o#a%o( or el M$#$(!er$o %e Tra*a5o ' Promo/$1#

%el Emleo MTPE $#%$/a# la $mor!a#/$a %e e(!e !$o %e emre(a( e# el

PerH8 %e "# rome%$o %e >F <<< emre(a( )ormale( e$(!e#!e(, el F,

(o# M'e(@ aro$ma%ame#!e el ; %e la ro%"//$1# #a/$o#al e( ro&e2%a

or ella(, ' (o# ge#era%ora( %el %el emleo r$&a%o e# el a2( MTPE,

;<<>. A e(ar %e ello, re/$?# e# el ;<<3 el E(!a%o aro*1 el mar/o

reg"la!or$o ara la romo/$1# %e la M'e, ' #om*r1 al MTPE /omo e#!e

re/!or 4"e %e)$#e la( ol2!$/a( #a/$o#ale( %e romo/$1# %e la( M'e( '



C414)34);: 8 *13:)4+.: Se %e)$#e la /aa/$!a/$1# /omo "# ro/e(o

/o#!$#Ho %e e#(ea#+a ' are#%$+a5e e# el 4"e (e %e(arrolla# la( -a*$l$%a%e(

' %e(!re+a( %e la( er(o#a(, la( /"ale( le( erm$!e# "# me5or %e(emeo e#

("( la*ore( -a*$!"ale(. De(%e el "#!o %e &$(!a %e la( emre(a( e

$#(!$!"/$o#e(, la /aa/$!a/$1# %e*e rela/$o#ar(e %$re/!ame#!e /o# el "e(!o

4"e %e(emea, ' lo( /o#o/$m$e#!o( a%4"$r$%o( %e*e# e(!ar or$e#!a%o( -a/$a

la ("era/$1# %e )alla( o /are#/$a( o*(er&a%a( %"ra#!e el ro/e(o %e

e&al"a/$1# %e ("( $#!egra#!e( UNMSM, ;<<>.

La /aa/$!a/$1# *a(a%a e# /ome!e#/$a( e( el ro/e(o %e %e(arrollo %e

/ome!e#/$a( 4"e o)re/e %$(eo( /"rr$/"lare(, ro/e(o( e%ag1g$/o( '

re/"r(o( /o# *a(e e# "# re)ere#/$al %e ella(. E(!a /aa/$!a/$1# (e e(!r"/!"ramo%"larme#!e a ar!$r %e la $%e#!$)$/a/$1# %e /ome!e#/$a( real$+a%a( e# lo(

%$(!$#!o( (e/!ore( ro%"/!$&o( ' e(!a*le/e e(!#%are( %e /al$%a%. A%em(, a

!ra&?( %e me!o%olog2a( %e are#%$+a5e ' e(!ra!eg$a( %e )orma/$1#, %e(a)2a el

logro %e er)$le( %e er(o#a( )orma%a( $#!egralme#!e Se#/e, ;<<.

Por o!ro la%o, e# /"a#!o a lo( (er&$/$o( %e %e(arrollo emre(ar$al SDE, el

!?rm$#o reH#e "#a (er$e %e (er&$/$o( #o )$#a#/$ero( 4"e (e re(!a# a la(

emre(a( e# %$&er(a( e!aa( %e (" %e(arrollo. D$/-o( (er&$/$o( (o# lo(

($g"$e#!e(8

C414)34);:. B"(/a %e(arrollar /ome!e#/$a( e# el /aa/$!a%o. To%o

rograma %e /aa/$!a/$1# em$e+a /o# "# %$ag#1(!$/o 4"e %e*e $#/l"$r la(

#e/e($%a%e( er/$*$%a( or el emre(ar$o /are#/$a( 4"e %e*e# (er

("*(a#a%a( /o# la /aa/$!a/$1# ' la( #e/e($%a%e( o*(er&a%a( or el

/aa/$!a%or. E(!e %$ag#1(!$/o %e*e erm$!$r el %$(eo %el rograma %e

/aa/$!a/$1#, el /"al %e*e /o#!emlar lo( o*5e!$&o( %e are#%$+a5e, lo(

/o#!e#$%o(, me!o%olog2a( ' e(!ra!eg$a( Pro$#&er($1#, ;<<.

A+)+3:)4 3:)4. E( "# (er&$/$o /omleme#!ar$o a la /aa/$!a/$1# ara

ao'ar al emre(ar$o, el /"al m"/-a( &e/e( e( /o#)"#%$%o /o# "#a

!ra#(m$($1# %e /o#o/$m$e#!o( rela!$&o( a "# ro*lema e(e/2)$/o. Am*o( (e

%$)ere#/$a# or4"e ("( o*5e!$&o( ' me!o%olog2a( (o# %$(!$#!o( MTPE,

;<<. M$e#!ra( 4"e la /aa/$!a/$1# *"(/a %e(arrollar "#a /ome!e#/$a (o*rela er(o#a, lo( rograma( %e a($(!e#/$a !?/#$/a lo -a/e# (o*re lo( ro/e(o(



3;

ro%"/!$&o(, /omer/$ale(, )$#a#/$ero(, %e re/"r(o -"ma#o, e!/., 4"e or lo

ge#eral $#&ol"/ra# a m( %e "#a er(o#a Pro$#&er($1#, ;<<.

A++*064. Se o)er!a $#%$&$%"alme#!e ara re(ol&er ro*lema( e(e/2)$/o( %e

lo( ro/e(o( %e "#a orga#$+a/$1# MTPE, ;<<.

C*:+53*064. E( "# (er&$/$o $#%$&$%"al$+a%o %$r$g$%o a emre(a( ' (e

%$)ere#/$a %e la a(e(or2a or4"e e(! %$r$g$%o a $%e#!$)$/ar ro*lema( '

la#!ear (ol"/$o#e( 4"e el emre(ar$o #o -a a%&er!$%o ' 4"e l$m$!a# ("

%e(arrollo emre(ar$al MTPE, ;<<.

F*04);: 10*9+)*:45# SegH# la Orga#$+a/$1# I#!er#a/$o#al %el Tra*a5o,

(o# a/!$&$%a%e( 4"e !$e#%e# a roor/$o#ar /aa/$%a% r/!$/a, /o#o/$m$e#!o' a/!$!"%e( #e/e(ar$a( ara el !ra*a5o e# "#a o/"a/$1# o gr"o %e

o/"a/$o#e( OIT, ;<<>.

C414)34);: 8 7+400*55* 10+40)45.: Se -a re&$(a%o l$!era!"ra

e(e/2)$/a /o# el o*5e!$&o %e ("(!e#!ar la rem$(a %e 4"e la /aa/$!a/$1#

erm$!e el %e(arrollo %e la emre(a. Se -a# e#/o#!ra%o !ra*a5o( %e a"!ore(

4"e o(ee# %$&er(a( o$#$o#e( (o*re la rela/$1# e#!re

/aa/$!a/$1#/ome!$!$&$%a%, /aa/$!a/$1#ro%"/!$&$%a%, e!/. La( m(re(al!a#!e( (e me#/$o#a# a /o#!$#"a/$1#8

E$(!e "# #eo em2r$/ame#!e ($g#$)$/a!$&o e#!re me5ora %e la )orma/$1# '

a"me#!o %e la ro%"/!$&$%a%. La %$(o#$*$l$%a% %e ma#o %e o*ra /aa/$!a%a

' )orma%a e( "# )a/!or $mor!a#!e ara !omar %e/$($o#e( %e $##o&a/$1# e#

la( emre(a( ' %e $#&er($1# OIT, ;<<>.

Por o!ro la%o, (e e(!$ma "#a ela(!$/$%a% e#!re la ro%"/!$&$%a% me%$a %e laemre(a ' ga(!o e# /aa/$!a/$1# %e <,<F. E(!o ($g#$)$/a 4"e "# a"me#!o

%e(/e#(o %e =< e# el ga(!o %e /aa/$!a/$1# %e la( emre(a( /o#%"/$r a

"# a"me#!o o %e(/e#(o %e la ro%"/!$&$%a% %e /a($ = C-a/al!a#a '

Gar/2a, ;<<=.

C"a#%o el la%o %e la o)er!a (e e#/"e#!ra *$e# orga#$+a%o ' /o# *"e# #$&el

!?/#$/o e# !ema( rele&a#!e( ara la %ema#%a %e la( emre(a(, (" %ema#%a

or /aa/$!a/$1# !e#%er a /re/er, or4"e e#/o#!rar# 4"e la o)er!a

/o#!r$*"'e e)e/!$&ame#!e a ele&ar (" ro%"/!$&$%a%. Por el /o#!rar$o, ($ lo(



33

%ema#%a#!e( /o#o/e# 4"e la o)er!a %e (er&$/$o( %e /aa/$!a/$1# e( %e *a5a

/al$%a% ' er!$#e#/$a, e( al!ame#!e ro*a*le 4"e la %ema#%a e)e/!$&a (e

/o#!ra$ga OIT, ;<<>.

Lo 4"e mar/a "#a %$)ere#/$a /o#($(!e#!e ' "#a &e#!a5a /ome!$!$&a %e "#

a2( o reg$1# e( la a/!$!"% ' /aa/$%a% %e are#%er. E( %e/$r, #o (e !ra!a %e

%$(o#er %e "# a/!$&o, ($#o %e %ar lo( a(o( #e/e(ar$o( ara ma#!e#erlo,

$#/reme#!arlo, o!e#/$arlo ' %e(arrollarlo %e ma#era or$g$#al OIT, ;<<>.

La( emre(a( 4"e /aa/$!a# a (" er(o#al ge#era# m( %e ;> %e &alor

agrega%o 4"e a4"ella( 4"e #o lo -a/e# C-a/al!a#a ' Gar/2a, ;<<=.

S)+34 :4)*:45 7 414)34);:.: Toma#%o /omo re)ere#/$a la le' %e

o!ro( a2(e( (e "e%e %e)$#$r al ($(!ema #a/$o#al %e /aa/$!a/$1# /omo8 X"#

orga#$(mo 4"e e# )orma ($(!em!$/a orga#$/e, la#$)$4"e, /o#!role ' e&alHe

la( a/!$&$%a%e( %e(arrolla%a( or la( $#(!$!"/$o#e(, /e#!ro(, e(/"ela( '

"#$%a%e( %e%$/a%a( a la /aa/$!a/$1# e# !o%o( lo( #$&ele( o/"a/$o#ale(Y

NJN, =F.

A%em(, "# ($(!ema %e /aa/$!a/$1# !$e#e or o*5e!o romo&er el %e(arrollo

%e la( /ome!e#/$a( la*orale( %e lo( !ra*a5a%ore( ' emre(a( /o# el )$# %e

/o#!r$*"$r a "# a%e/"a%o #$&el %e emleo, me5orar (" ro%"/!$&$%a%, a(2

/omo la /al$%a% %e lo( ro/e(o( ' ro%"/!o( Le' N. =F>=, E(!a!"!o %e

Caa/$!a/$1# ' Emleo C-$le, =FF. Como (e o*(er&a, am*o( /o#/e!o( (e

re)$ere# a la /aa/$!a/$1# e# /"al4"$er m*$!o. El re(e#!e !ra*a5o %e)$#e al

($(!ema #a/$o#al %e /aa/$!a/$1# /omo "# orga#$(mo o /o#5"#!o %e

orga#$(mo( 4"e e# )orma ($(!em!$/a orga#$+a, la#$)$/a, /o#!rola ' e&alHa

la( a/!$&$%a%e( %e /aa/$!a/$1# /o# el o*5e!$&o %e me5orar la ro%"/!$&$%a%,

la e)$/$e#/$a ' la /al$%a% %e lo( ro%"/!o( %e la M'e. Toma#%o /omo *a(e

lo( o*5e!$&o( %el Ser&$/$o Na/$o#al %e Caa/$!a/$1# ' Emleo Se#/e %e

C-$le, (e "e%e# er)$lar lo( ($g"$e#!e( o*5e!$&o( ara "# ($(!ema #a/$o#al %e

/aa/$!a/$1#8 [ Promo&er el %e(arrollo %e la( /ome!e#/$a( la*orale( %e lo(

!ra*a5a%ore( ' emre(ar$o( o ro$e!ar$o( %e la( M'e( a )$# %e /o#!r$*"$r a

"# a%e/"a%o #$&el %e emleo, me5orar la ro%"/!$&$%a% %e la( emre(a(, a(2

/omo la /al$%a% %e lo( ro/e(o( ' ro%"/!o(.

M40* 545 7 54 414)34);: 7 54 M81 : 5 P0#



SegH# la Le' N.\ ;<=>, el E(!a%o a !ra&?( %el Co#(e5o Na/$o#al ara el

De(arrollo %e la M$/ro ' Pe4"ea Emre(a, ' %e ("( rograma( ' ro'e/!o(,

%e*e romo&er la o)er!a ' %ema#%a %e (er&$/$o( %e /aa/$!a/$1# ' a($(!e#/$a

!?/#$/a e(!a*le/$%a( e# el la# ' rograma( e(!ra!?g$/o( %e romo/$1# '

)ormal$+a/$1# ara la /ome!$!$&$%a% ' %e(arrollo %e la( M'e(. A($m$(mo,

el E(!a%o %e*e ao'ar e $#/e#!$&ar la $#$/$a!$&a r$&a%a 4"e e5e/"!a la(

a//$o#e( me#/$o#a%a(.

P0*044+ 7 41*8* 4 54 414)34);: 7 54 M81 : 5 P0

A ar!$r %e la $#&e(!$ga/$1# real$+a%a, (e /o#/l"'e 4"e e# el PerH #o (e -a#

ge#era%o (")$/$e#!e( $#/e#!$&o( ara la /aa/$!a/$1# %e la M'e, /omo (2

("/e%e e# o!ro( a2(e( %e la reg$1#. E# la a/!"al$%a% e$(!e "# (olo rograma

llama%o M$ Emre(a, a !ra&?( %el /"al (e -a# /e#!ral$+a%o lo( %$)ere#!e(

(er&$/$o( 4"e la M'e re4"$ere. El rograma M$ Emre(a -a !oma%o la(

r$e#%a( %e PerH Emre#%e%or, el /"al (e /o#(!$!"2a e# el rograma m(

$mor!a#!e %el go*$er#o a#!er$or. A /o#!$#"a/$1# (e %e(/r$*$r# e# )orma

*re&e alg"#a( /ara/!er2(!$/a( %el )"#/$o#am$e#!o %e e(!o( rograma(8

P0*044 M) E10+4 El a/!"al go*$er#o -a /o#($%era%o 4"e la(

#e/e($%a%e( %e lo( emre#%e%ore( ' la M'e, e# /omer/$al$+a/$1#,

)$#a#/$am$e#!o, $#)rae(!r"/!"ra, !e/#olog2a, /aa/$!a/$1#, a($(!e#/$a !?/#$/a,

(eg"r$%a% (o/$al, a(o/$a!$&$%a% ' leg$(la/$1#, (ea# a!e#%$%a(, %e(%e ma'o %el

ao e# /"r(o, or el rograma M$ Emre(a %el MTPE.

P0*044 P0 E10:77*0 Co# la )$#al$%a% %e romo&er el %e(arrollo

%e la M'e, %"ra#!e el er$o%o ;<<=:;<<, la D$re//$1# Na/$o#al %e laM'e %e(arroll1 "# rograma a(o/$a%o al MTPE %e#om$#a%o PerH

Emre#%e%or /"'a )$#al$%a% )"e romo&er 6"e#!e8 MTPE ;<<. El

%e(arrollo %e la M'e ' oer1 e# /a!or/e reg$o#e(8 #/a(-, Are4"$a,

A'a/"/-o, Ca5amar/a, "#"/o, J"#2#, La L$*er!a%, Lam*a'e4"e, L$ma,

Mo4"eg"a, P$"ra, P"#o, Sa# Mar!2# ' Ta/#a.

2#2# T*064+ 7 54 0:34<)5)747%



SegH# 6err"+ ;<<< la re#!a*$l$%a% e( el re#%$m$e#!o %e la $#&er($1# me%$%o

me%$a#!e la( /orre(o#%$e#!e( e/"a/$o#e( %e e4"$&ale#/$a )$#a#/$era. E( or

ello, 4"e #o( re(e#!a %o( !eor2a( ara el !ra!am$e#!o %e la re#!a*$l$%a%.

T*064 7 54 0:34<)5)747 8 75 0)+* : 5 *75* 7 M40*)3#

MarKo$!+ a&a#+a /o# "#a #"e&a !eor2a, $#%$/a#%o 4"e el $#&er(or

%$&er($)$/ar (" $#&er($1# e#!re %$)ere#!e( al!er#a!$&a( 4"e o)re+/a# el

m$mo &alor %e re#%$m$e#!o a/!"al$+a%o# Para )"#%ame#!ar e(!a #"e&a

l2#ea %e !ra*a5o (e *a(a e# la le' %e lo( gra#%e( #Hmero( $#%$/a#%o 4"e el

re#%$m$e#!o real %e "#a /ar!era (er "# &alor aro$ma%o a la re#!a*$l$%a%

me%$a e(era%a. La o*(er&a#/$a %e e(!a !eor2a a("me 4"e la e$(!e#/$a %e

"#a -$o!?!$/a /ar!era /o# re#!a*$l$%a% m$ma ' /o# r$e(go m2#$mo 4"e,e&$%e#!eme#!e (er2a la 1!$ma ara el %e/$(or )$#a#/$ero ra/$o#al.

E( or ello, 4"e /o# e(!a !eor2a /o#/l"'e 4"e la /ar!era /o# m$ma

re#!a*$l$%a% a/!"al$+a%a #o !$e#e or 4"? (er la 4"e !e#ga "# #$&el %e r$e(go

m2#$mo. Por lo !a#!o, el $#&er(or )$#a#/$ero "e%e $#/reme#!ar ("

re#!a*$l$%a% e(era%a a("m$e#%o "#a %$)ere#/$a e!ra %e r$e(go o, lo 4"e e(

lo m$(mo, "e%e %$(m$#"$r (" r$e(go /e%$e#%o "#a ar!e %e (" re#!a*$l$%a%

a/!"al$+a%a e(era%a.

T*064 7 54 0:34<)5)747 8 75 0)+* : 5 *75* 7 047* 7

S401#

El mo%elo %e mer/a%o %e S-are ("rg$1 /omo "# /a(o ar!$/"lar %el mo%elo

%$ago#al %el m$(mo a"!or 4"e, a (" &e+, )"e el re("l!a%o %e "# ro/e(o %e

($ml$)$/a/$1# 4"e S-are real$+1 %el mo%elo $o#ero %e (" mae(!ro

MarKo$!+.

S-are /o#($%er1 4"e el mo%elo %e MarKo$!+ $ml$/a*a "# %$)$/"l!o(o

ro/e(o %e /l/"lo a#!e la #e/e($%a% %e /o#o/er %e )orma a%e/"a%a !o%a( la(

/o&ar$a#+a( e$(!e#!e( e#!re /a%a are5a %e !2!"lo(. Para e&$!ar e(!a

/omle5$%a%, S-are roo#e rela/$o#ar la e&ol"/$1# %e la re#!a*$l$%a% %e

/a%a a/!$&o )$#a#/$ero /o# "# %e!erm$#a%o 2#%$/e, #ormalme#!e

ma/roe/o#1m$/o, H#$/ame#!e. E(!e )"e el %e#om$#a%o mo%elo %$ago#al,

%e*$%o a 4"e la ma!r$+ %e &ar$a#+a( ' /o&ar$a#+a( (1lo re(e#!a &alore(

%$(!$#!o( %e /ero e# la %$ago#al r$#/$al, e( %e/$r, e# lo( l"gare(



/orre(o#%$e#!e( a la( &ar$a#+a( %e la( re#!a*$l$%a%e( %e /a%a !2!"lo. Como

(e -a $#%$/a%o, el mo%elo %e mer/a%o e( "# /a(o ar!$/"lar %el %$ago#al.

D$/-a ar!$/"lar$%a% (e re)$ere al 2#%$/e %e re)ere#/$a 4"e (e !oma, ($e#%o !al

el rere(e#!a!$&o %e la re#!a*$l$%a% er$1%$/a 4"e o)re/e el mer/a%o %e

&alore(.

T)1*+ 7 0:34<)5)747

SegH#, S#/-e+ ;<<; e$(!e# %o( !$o( %e re#!a*$l$%a%8

!# L4 0:34<)5)747 *:;)4

La re#!a*$l$%a% e/o#1m$/a o %e la $#&er($1# e( "#a me%$%a re)er$%a a "#

%e!erm$#a%o er$o%o %e !$emo, %el re#%$m$e#!o %e lo( a/!$&o( %e "#a

emre(a /o# $#%ee#%e#/$a %e la )$#a#/$a/$1# %e lo( m$(mo(. A la -ora %e%e)$#$r "# $#%$/a%or %e re#!a*$l$%a% e/o#1m$/a #o( e#/o#!ramo( /o# !a#!a(

o($*$l$%a%e( /omo /o#/e!o( %e re("l!a%o ' /o#/e!o( %e $#&er($1#

rela/$o#a%o( e#!re (2. S$# em*argo, ($# e#!rar e# %ema($a%o( %e!alle(

a#al2!$/o(, %e )orma ge#?r$/a ("ele /o#($%erar(e /omo /o#/e!o %e re("l!a%o

el Re("l!a%o a#!e( %e $#!ere(e( e $m"e(!o(, ' /omo /o#/e!o %e $#&er($1# el

A/!$&o !o!al a (" e(!a%o me%$o.

RE ]Re("l!a%o( a#!e( %e $#!ere(e( e $m"e(!o( =<<

A/!$&o !o!al a (" e(!a%o me%$o

El re("l!a%o a#!e( %e $#!ere(e( e $m"e(!o( ("ele $%e#!$)$/ar(e /o# el

re("l!a%o %el e5er/$/$o re(/$#%$e#%o %e lo( ga(!o( )$#a#/$ero( 4"e

o/a($o#a la )$#a#/$a/$1# a5e#a ' %el $m"e(!o %e (o/$e%a%e(. Al re(/$#%$r

%el ga(!o or $m"e(!o %e (o/$e%a%e( (e re!e#%e me%$r la e)$/$e#/$a %e lo(

me%$o( emlea%o( /o# $#%ee#%e#/$a %el !$o %e $m"e(!o(, 4"e a%em(

"e%e# &ar$ar (egH# el !$o %e (o/$e%a%.

2# L4 0:34<)5)747 9):4:)04

La re#!a*$l$%a% )$#a#/$era o %e lo( )o#%o( ro$o(, %e#om$#a%a e# la

l$!era!"ra a#glo(a5o#a re!"r# o# e4"$!' ROE, e( "#a me%$%a, re)er$%a a "#

%e!erm$#a%o er$o%o %e !$emo, %el re#%$m$e#!o o*!e#$%o or e(o(

/a$!ale( ro$o(, ge#eralme#!e /o# $#%ee#%e#/$a %e la %$(!r$*"/$1# %el

re("l!a%o.



SegH# el Ar!.; %e la le' ;<=> ;<<3 la M$/ro ' Pe4"ea Emre(a e( la

"#$%a% e/o#1m$/a /o#(!$!"$%a or "#a er(o#a #a!"ral o 5"r2%$/a, *a5o

/"al4"$er )orma %e orga#$+a/$1# o ge(!$1# emre(ar$al, /o#!emla%a e# la

leg$(la/$1# &$ge#!e, 4"e !$e#e /omo o*5e!o %e(arrollar a/!$&$%a%e( %e

e!ra//$1#, !ra#()orma/$1#, /omer/$al$+a/$1# %e *$e#e( o re(!a/$1# %e

(er&$/$o(.

Por o!ra ar!e 7$lla)"er!e, Mar2a %el Ro(ar$o ;<<F #o( %$/e 4"e la M$/ro

' Pe4"ea Emre(a e( la "#$%a% e/o#1m$/a /o#(!$!"$%a or "#a er(o#a

#a!"ral o 5"r2%$/a, *a5o /"al4"$er )orma %e orga#$+a/$1# o ge(!$1#

emre(ar$al /o#!emla%a e# la leg$(la/$1# &$ge#!e.

La Le' MPE !e a'"%a a lograr la )ormal$%a% ara 4"e "e%a( a!e#%er a

/l$e#!e( m( gra#%e( ' m( e$ge#!e(.

L4 L8 F4)5)34 5 10*+* 7 9*045)4);:#

A-ora "e%e( /o#(!$!"$r !" emre(a e# ; -ora(8 $#$/$a !"( !rm$!e( %e

RUC e# "# (olo l"gar ' a(2 o%r( o*!e#er el erm$(o ara em$!$r

/omro*a#!e( %e ago.

L4 L8 9*:34 54 4+*)43)>)747#

S$ #o ro%"/e( e# /a#!$%a%e( #e/e(ar$a( ara a!e#%er a /l$e#!e( m(gra#%e( /o# ro%"/!o( %e /al$%a%, a-ora "e%e( a(o/$ar!e ' !e#er r$or$%a%

ara el a//e(o a rograma( %el E(!a%o.

L4 L8 10*> 54+ ?1*034)*:+#

S$ aH# #o /o#!a/!a( /o# /l$e#!e( %e o!ro( a2(e(, a-ora "e%e( a//e%er a

$#)orma/$1# a/!"al$+a%a (o*re oor!"#$%a%e( %e #ego/$o( ' !$e#e( la

o($*$l$%a% %e ar!$/$ar e# lo( Programa( ara la Promo/$1# %e la(

Eor!a/$o#e(.

L4 L8 94)5)34 5 4+* 4 54+ *1040 +34345+#



S$ #o -a+ $#!e#!a%o &e#%erle al E(!a%o, a-ora !$e#e( la oor!"#$%a% %e

a//e%er a $#)orma/$1# (o*re lo( la#e( %e a%4"$($/$1# %e la( e#!$%a%e(

e(!a!ale(. A%em(, re/"er%a 4"e la( MPE !$e#e "#a /"o!a %el < %e la(

/omra( e(!a!ale(.

Le' ;F<>=, Le' 4"e reg"la la ar!$/$a/$1# ' la ele//$1# %e lo(

rere(e#!a#!e( %e la( M'e e# la( %$&er(a( e#!$%a%e( H*l$/a(.

T$e#e /omo o*5e!o %e le', /o#!ar /o# rere(e#!a#!e( grem$ale(

%emo/r!$/ame#!e eleg$%o(, a )$# %e 4"e !e#ga# la (")$/$e#!e /aa/$%a% %e

%$logo ' /o#/er!a/$1#. Tam*$?# (e *"(/a 4"e ge#ere#, al $#!er$or %e ("(

$#(!a#/$a(, la( ro"e(!a( &l$%a( ara el !ra!am$e#!o %e la ro*lem!$/a

MPE.

L8 "(, L8 *7)9)4 7)>0+4+ 58+ 1404 94)5)340 54 ):>0+);:,

)15+40 5 7+400*55* 10*73)>* 8 5 0)):3* 10+40)45#

El <; %e 5"l$o ;<=3 (e "*l$/1 e# el D$ar$o O)$/$al El Per"a#o la Le' N\

3<<>, la m$(ma 4"e $#/orora $mor!a#!e( mo%$)$/a/$o#e( a %$&er(a(

le'e( e# el m*$!o !r$*"!ar$o, la*oral ' o!ra( %$(o($/$o#e( legale( %e

/ar/!er ge#eral, *a5o el e(4"ema ($g"$e#!e8

• El$m$#a/$1# %e *arrera( *"ro/r!$/a( a la a/!$&$%a% emre(ar$al,

• Me%$%a( ara la ($ml$)$/a/$1# a%m$#$(!ra!$&a %el r?g$me# e(e/$al %e

re/"era/$1# a#!$/$a%a %el IG7,

• S$ml$)$/a/$1# %e a"!or$+a/$o#e( m"#$/$ale( ara ro$/$ar la $#&er($1#

e# ma!er$a %e (er&$/$o( H*l$/o( ' o*ra( H*l$/a( %e $#)rae(!r"/!"ra,

• Me%$%a( ara )a/$l$!ar la /al$)$/a/$1# %e ro'e/!o( %e -a*$l$!a/$1# "r*a#a '

%e e%$)$/a/$1#,

• Me%$%a( ara la ag$l$+a/$1# %e me/a#$(mo( %e o*ra( or $m"e(!o(,

• Me%$%a( ara el $m"l(o al %e(arrollo ro%"/!$&o ' al /re/$m$e#!o

emre(ar$al,

• Me%$%a( %e ao'o a la ge(!$1# ' al %e(arrollo ro%"/!$&o emre(ar$al, '

• Me%$%a( !r$*"!ar$a( ara la /ome!$!$&$%a% emre(ar$al.

E: 5 4+13* 30)<340)*#



Se mo%$)$/a el De/re!o Leg$(la!$&o N\ F3 ($ml$)$/a#%o el r?g$me# %e

re/"era/$1# a#!$/$a%a %el Im"e(!o Ge#eral a la( 7e#!a( ' %$(o#e 4"e

me%$a#!e Re(ol"/$1# M$#$(!er$al %el (e/!or /ome!e#!e (e aro*ar a la(

er(o#a( #a!"rale( o 5"r2%$/a( 4"e /al$)$4"e# ara el a/og$m$e#!o a e(!e

r?g$me#, a(2 /omo lo( *$e#e(, (er&$/$o( ' /o#!ra!o( %e /o#(!r"//$1# 4"e

erm$!$r# la re/"era/$1# a#!$/$a%a %el IG7 ara /a%a /o#&e#$o@

re/or%emo( 4"e a#!er$orme#!e %e*2a (er aro*a%o or Re(ol"/$1# S"rema

re)re#%a%a or el M$#$(!ro %e E/o#om2a ' 6$#a#+a(, lo 4"e -a/2a m(

e#gorro(o el !rm$!e /orre(o#%$e#!e.

Ig"alme#!e, (e mo%$)$/a la Le' %el Im"e(!o a la Re#!a e# lo 4"e (e re)$ere

a la )orma %e lle&ar la /o#!a*$l$%a% %e a/"er%o a lo( $#gre(o( *r"!o(

a#"ale( %el er/e!or %e re#!a( %e !er/era /a!egor2a, a(2 /omo lo( re4"$($!o(

ara %e%"/$r !r$*"!ar$ame#!e lo( ga(!o( e# ro'e/!o( %e $#&e(!$ga/$1#

/$e#!2)$/a, !e/#ol1g$/a e $##o&a/$1#, (ea 4"e e(!?# o #o &$#/"la%o( al g$ro

%e #ego/$o %e la emre(a %e a/"er%o a lo 4"e (e e(!a*le+/a e# el

reglame#!o. Se #orma lo( re4"$($!o( ara 4"e la( m$/ro, e4"ea( '

me%$a#a( emre(a( 4"e (e e#/"e#!re# e# el r?g$me# ge#eral !e#ga#

%ere/-o a "# /r?%$!o !r$*"!ar$o or lo( ga(!o( %e /aa/$!a/$1# 4"e real$/e#

e# )a&or %e ("( !ra*a5a%ore(, ($emre 4"e %$/-o ga(!o( #o e/e%a# %el =

%e (" la#$lla a#"al.

A%em( (e mo%$)$/a el De/re!o Leg$(la!$&o F3, Le' %el N"e&o

R?g$me# ^#$/o S$ml$)$/a%o, erm$!$e#%o 4"e "e%a# a/oger(e a ?(!e la(

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/o# lo( re4"$($!o( e(!a*le/$%o( e# %$/-a #orma.

6$#alme#!e, (e !ra#()$era a la SUNAT la a%m$#$(!ra/$1# %el Reg$(!ro Na/$o#al %e la M$/ro ' Pe4"ea Emre(a REMPE /rea%o or De/re!o

S"remo <<:;<<:TR. Ca*e $#%$/ar 4"e la( m$/roemre(a( 4"e (e

$#(/r$*a# e# el REMPE go+ar# %e am#$(!2a %"ra#!e lo( !re( r$mero(

e5er/$/$o( /o#!a%o( a ar!$r %e (" $#(/r$/$1#, re(e/!o %e la( (a#/$o#e(

/orre(o#%$e#!e( a la( $#)ra//$o#e( re&$(!a( e# lo( #"merale( =, 3, > '

%el ar!2/"lo = ' el #"meral F %el ar!2/"lo = %el TUO %el C1%$go

Tr$*"!ar$o ($emre 4"e /"mla# /o# ("*(a#ar la $#)ra//$1#.



E: 5 4+13* 54<*045#

Se mo%$)$/a el TUO %e la Le' %e Promo/$1# %e la MPE 4"e )"era

aro*a%o or De/re!o S"remo <<:;<<:TR, 4"e a ar!$r %e e(!a #orma

(e %e#om$#ar Te!o ^#$/o Or%e#a%o %e la Le' %e Im"l(o al De(arrollo

Pro%"/!$&o ' al Cre/$m$e#!o Emre(ar$al, la m$(ma 4"e a-ora !$e#e or

o*5e!o e(!a*le/er el mar/o legal ara la romo/$1# %e la /ome!$!$&$%a%,

)ormal$+a/$1# ' el %e(arrollo %e la( m$/ro, e4"ea( ' me%$a#a( emre(a(

MIPME, e(!a*le/$e#%o ol2!$/a( %e al/a#/e ge#eral ' la /rea/$1# %e

$#(!r"me#!o( %e ao'o ' romo/$1#, /o# el o*5e!o %e $m"l(ar el

emre#%$m$e#!o ' erm$!$r la me5ora %e la orga#$+a/$1# emre(ar$al 5"#!o

/o# el /re/$m$e#!o (o(!e#$%o %e e(!a( "#$%a%e( e/o#1m$/a(.

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la( ($g"$e#!e( /a!egor2a( e# )"#/$1# a ("( &e#!a( a#"ale(, #1!e(e 4"e (e -a

el$m$#a%o el )a/!or %e #Hmero %e !ra*a5a%ore( /omo re4"$($!o8

• M)0*10+4% &e#!a( a#"ale( -a(!a el mo#!o m$mo %e =><

UIT.

• P4 10+4% &e#!a( a#"ale( ("er$ore( a =>< UIT ' -a(!a el

mo#!o m$mo %e =<< UIT.• M7)4:4 10+4% &e#!a( a#"ale( ("er$ore( a =<< UIT ' -a(!a

el mo#!o m$mo %e ;3<< UIT.

Se %$(o#e 4"e el r?g$me# la*oral e(e/$al e( %e #a!"rale+a erma#e#!e '

H#$/ame#!e al$/a*le a la m$/ro ' e4"ea emre(a@ a%em( (e e(!a*le/e

"# !ra!am$e#!o e(e/$al e# la $#(e//$1# %e !ra*a5o, e# ma!er$a %e

(a#/$o#e( ' %e )$(/al$+a/$1# la*oral, ara a4"?lla( 4"e (e -a'a# a/og$%o al

r?g$me# %e la m$/roemre(a e(!a*le/$%o e# el De/re!o Leg$(la!$&o =<.

A($m$(mo, (e rorroga or !re( 3 ao( el r?g$me# e(e/$al %e la

m$/roemre(a /rea%o me%$a#!e Le' ;<=>, Le' %e Promo/$1# '

6ormal$+a/$1# %e la MPE, ($# er5"$/$o %e 4"e la( m$/roemre(a(,

!ra*a5a%ore( ' /o#%"/!ore( "e%a a/or%ar or e(/r$!o %"ra#!e %$/-a

r1rroga, (" a/og$m$e#!o al r?g$me# la*oral reg"la%o e# el De/re!o

Leg$(la!$&o =<. D$/-o a/"er%o %e*e re(e#!ar(e a#!e la a"!or$%a%

a%m$#$(!ra!$&a %e !ra*a5o %e#!ro %e lo( 3< %2a( %e ("(/r$!o.



O304+ 7)+1*+))*:+ 7 4030 :045

Se mo%$)$/a la Le' %e Orga#$+a/$1# ' 6"#/$o#e( %el INDECOPI

o!org#%ole )a/"l!a%e( (a#/$o#a!or$a( /o# el o*5e!o %e $m"l(ar la

el$m$#a/$1# %e *arrera( *"ro/r!$/a( a la a/!$&$%a% emre(ar$al or ar!e %e

lo( )"#/$o#ar$o( ' e#!$%a%e( H*l$/a(. A($m$(mo (e mo%$)$/a e $#/orora

me%$%a( ara ($ml$)$/ar la( a"!or$+a/$o#e( m"#$/$ale( ara ro$/$ar la

$#&er($1# e# ma!er$a %e (er&$/$o( H*l$/o( ' o*ra( H*l$/a( %e

$#)rae(!r"/!"ra ' )a/$l$!ar la /al$)$/a/$1# %e ro'e/!o( %e -a*$l$!a/$1#

"r*a#a ' %e e%$)$/a/$1#. Se mo%$)$/a la Le' ;F;3< Le' 4"e $m"l(a la

I#&er($1# PH*l$/a Reg$o#al ' Lo/al /o# Par!$/$a/$1# %el Se/!or Pr$&a%o

/o# la )$#al$%a% %e ag$l$+ar el me/a#$(mo %e o*ra( or $m"e(!o(.

LEY N 2(@, L8 D5404 7 P090:3 I:30+ 54 G:04);: 8

D)9+);: 7 E+3476+3)4+ S*<0 P4 8 M)0*10+4#

De/lara %e re)ere#!e $#!er?(, e# el mar/o #orma!$&o %el S$(!ema

E(!a%2(!$/o Na/$o#al, la e5e/"/$1# %e a/!$&$%a%e( ' a//$o#e( /o#%"/e#!e( a

ge#erar, $#!egrar ' %$)"#%$r la( e(!a%2(!$/a( (o*re el /omor!am$e#!o %e la

e4"ea ' m$/roemre(a, a )$# %e ao'ar (" ge(!$1# ' %e(arrollo.

LEY N 2(, L8 O0:)4 7 G*<)0:*+ R)*:45+#E(!a*le/e ' #orma la e(!r"/!"ra, orga#$+a/$1#, /ome!e#/$a( ' )"#/$o#e(

%e lo( go*$er#o( reg$o#ale(, ' %e)$#e la orga#$+a/$1# %emo/r!$/a,

%e(/e#!ral$+a%a ' %e(/o#/e#!ra%a %el Go*$er#o Reg$o#al /o#)orme a la

Co#(!$!"/$1# ' a la Le' %e Ba(e( %e la De(/e#!ral$+a/$1#.

LEY N 22, L8 O0:)4 7 M:))145)747+#

E(!a*le/e la /ome!e#/$a %e lo( go*$er#o( lo/ale(, a(2 /omo la( )a/"l!a%e(

ara e5er/er a/!o( %e go*$er#o, a%m$#$(!ra!$&o( ' %e a%m$#$(!ra/$1#, /o#("5e/$1# al or%e#am$e#!o 5"r2%$/o. Tam*$?# le( /o#/e%e a"!o#om2a ol2!$/a,

e/o#1m$/a ' a%m$#$(!ra!$&a, ' %e!erm$#a el or$ge# /o#)orme a la

%emar/a/$1# !err$!or$al. De)$#e (" e(!r"/!"ra, orga#$+a/$1# ' )"#/$o#e(

e(e/2)$/a(.

2# M40* *:1345#

2##! D9):));: 7 9):4:)4):3*%



A(2 m$(mo, e( "#a a/!$&$%a% ($(!em!$/a, la#$)$/a%a ' erma#e#!e /"'o

ro1($!o ge#eral e( rearar, %e(arrollar e $#!egrar a lo( re/"r(o( -"ma#o( al

ro/e(o ro%"/!$&o, me%$a#!e la e#!rega %e /o#o/$m$e#!o(, %e(arrollo %e

-a*$l$%a%e( ' a/!$!"%e( #e/e(ar$a( ara el me5or %e(emeo %e !o%o( lo(

!ra*a5a%ore( e# ("( a/!"ale( ' )"!"ro( /argo( ' a%a!arlo( a la( e$ge#/$a(

/am*$a#!e( %el e#!or#o. Por lo /o#!rar$o, la /aa/$!a/$1# #o %e*e /o#)"#%$r(e

/o# el a%$e(!ram$e#!o, e(!e Hl!$mo 4"e $ml$/a "#a !ra#(m$($1# %e

/o#o/$m$e#!o( 4"e -a/e# a!o al $#%$&$%"o 'a (ea ara "# e4"$o o

ma4"$#ar$a E#r24"e+ Go#+ale(. 6orma/$1# ' %e(arrollo %e lo( Re/"r(o(

-"ma#o(.

2## D9):))*:+ 7 0:34<)5)747%

La re#!a*$l$%a%, (e "e%e %e)$#$r 4"e e( "# ra!$o e/o#1m$/o 4"e /omara lo(

*e#e)$/$o( o*!e#$%o( e# rela/$1# /o# re/"r(o( ro$o( %e la emre(a.

E( %e/$r, o*!e#er m( ga#a#/$a( 4"e ?r%$%a( e# "# /amo %e!erm$#a%o.

Por o!ro la%o, e( el re#%$m$e#!o, ga#a#/$a 4"e ro%"/e "#a emre(a. Se llama

ge(!$1# re#!a*le %e "#a emre(a la 4"e #o (1lo e&$!a la( ?r%$%a(, ($#o 4"e,

a%em(, erm$!e o*!e#er "#a ga#a#/$a, a "# e/e%e#!e or e#/$ma %el

/o#5"#!o %e ga(!o( %e la emre(a C"e(!a ;<<.

2##@ D9):))*:+ 7 )0* 8 14 10+4%

La M$/ro ' Pe4"ea Emre(a e( la "#$%a% e/o#1m$/a /o#(!$!"$%a or "#a

er(o#a #a!"ral o 5"r2%$/a, *a5o /"al4"$er )orma %e orga#$+a/$1# o ge(!$1#

emre(ar$al /o#!emla%a e# la leg$(la/$1# &$ge#!e, 4"e !$e#e /omo o*5e!o

%e(arrollar a/!$&$%a%e( %e e!ra//$1#, !ra#()orma/$1#, ro%"//$1#,

/omer/$al$+a/$1# %e *$e#e( o re(!a/$1# %e (er&$/$o(. C"a#%o e# e(!a Le' (e

-a/e me#/$1# a la ($gla MPE, (e e(! re)$r$e#%o a la( M$/ro ' Pe4"ea(

emre(a( SUNAT, ;<=3.

C404306+3)4+ 7 54+ MYPE%

4 N0* 3*345 7 304<4.47*0+%

M$/roemre(a8 %e "#o = -a(!a %$e+ =< !ra*a5a%ore( $#/l"($&e.



Pe4"ea emre(a8 %e "#o = -a(!a /$e# =<< !ra*a5a%ore( $#/l"($&e.

< V:34+ A:45+#

M)0*10+48 -a(!a el mo#!o m$mo %e =>< U#$%a%e( Imo($!$&a(

Tr$*"!ar$a( UIT.

P4 E10+4% -a(!a el mo#!o m$mo %e =<< U#$%a%e( Imo($!$&a(

Tr$*"!ar$a( UIT.

El $#/reme#!o e# el mo#!o m$mo %e &e#!a( a#"ale( (eala%o ara la

Pe4"ea Emre(a (er %e!erm$#a%o or De/re!o S"remo re)re#%a%o or el

M$#$(!ro %e E/o#om2a ' 6$#a#+a( /a%a %o( ; ao( ' #o (er me#or a la

&ar$a/$1# or/e#!"al a/"m"la%a %el PBI #om$#al %"ra#!e el re)er$%o er2o%o.

La( e#!$%a%e( H*l$/a( ' r$&a%a( romo&er# la "#$)orm$%a% %e lo(

/r$!er$o( %e me%$/$1# a )$# %e /o#(!r"$r "#a *a(e %e %a!o( -omog?#ea 4"e

erm$!a %ar /o-ere#/$a al %$(eo ' al$/a/$1# %e la( ol2!$/a( H*l$/a( %e

romo/$1# ' )ormal$+a/$1# %el (e/!or De((ler.

III# METODOLOG$A#

#! D)+* 7 54 ):>+3)4);:#El %$(eo 4"e (e "!$l$+1 e# e(!a $#&e(!$ga/$1# )"e #o eer$me#!al 9

%e(/r$!$&o.

M O

D;:7%

M ] M"e(!ra /o#)orma%a or la( M'e( e#/"e(!a%a(.

O ] O*(er&a/$1# %e la( &ar$a*le(8 )$#a#/$am$e#!o, /aa/$!a/$1# '

re#!a*$l$%a%.



##! N* ?10):345#

6"e #o eer$me#!al or4"e (e real$+1 ($# ma#$"lar %el$*era%ame#!e la(

&ar$a*le(, (e o*(er&1 el )e#1me#o !al /omo (e mo(!r1 %e#!ro %e (" /o#!e!o.

##2 D+0)13)>*#

6"e %e(/r$!$&o or4"e (e l$m$!1 a %e(/r$*$r la( r$#/$ale( /ara/!er2(!$/a( %e

la( &ar$a*le( e# e(!"%$o.

#2 P*<54);: 8 +304#

#@#! P*<54);:#

La o*la/$1# e(!"&o /o#(!$!"$%a or ;; m$/ro( ' e4"ea( emre(a(

%e%$/a%a( el (e/!or ' r"*ro e# e(!"%$o.

#@#2 M+304#

Se !om1 "#a m"e(!ra /o#($(!e#!e e# == M'e(, 4"e rere(e#!a el >< %e la

o*la/$1# e# e(!"%$o, la m$(ma 4"e )"e (ele//$o#a%a %e ma#era %$r$g$%a.

# D9):));: 8 *104)*:45)4)*: 7 54+ >40645+#

VARIABLECOMPLEMENTARIA

DEFINICIONCONCEPTUAL

DEFINICIONOPERACIONAL%INDICADORES

ESCALA DEMEDICION

Per)$l %e lo( ro$e!ar$o('o gere#!e( %e la(

M'e( &$a*le/omleme#!ar$a

So# alg"#a(/ara/!er2(!$/a( %elo( ro$e!ar$o('o gere#!e( %e

la( M'e(

E%a% Ra+1#8Ao(

Seo Nom$#al8

Ma(/"l$#o



6eme#$#o

Gra%o %e$#(!r"//$1#

Nom$#al8S$# $#(!r"//$1#Pr$mar$a

Se/"#%ar$aI#(!$!"!o

U#$&er($%a%

VARIABLECOMPLEMENTARI

A

DEFINICIONCONCEPTUA

L

DEFINICIONOPERACIONAL%

INDICADORES

ESCALA DEMEDICION

Per)$l %e la( M'e(So# alg"#a(

/ara/!er2(!$/a( %ela( M'e(.

G$ro %el #ego/$o %ela( M'e(.

Nom$#al8E(e/$)$/ar

A#!$ge%a% %e la(M'e(

Ra+1#8U# aoDo( ao(Tre( ao(

M( %e !re( ao(

NHmero %e!ra*a5a%ore( Ra+1#8=

48



=>

=:;<

m( %e ;<

O*5e!$&o( %e la(M'e(

Nom$#al8Ma$m$+ar ga#a#/$a(Dar emleo a la)am$l$aGe#erar $#gre(o(

ara

la )am$l$a

o!ro(8 E(e/$)$/ar

VARIABLEPRINCIPAL

DEFINICIONCONCEPTUA

L


ESCALA DEMEDICION

6$#a#/$am$e#!o e# la( M'e(

So# alg"#a(/ara/!er2(!$/a(

rela/$o#a%a( /o#el

)$#a#/$am$e#!o%e la( M'e(.

Sol$/$!o /r?%$!o

Nom$#al8S$

No

Re/$*$1 /r?%$!o Nom$#al8S$

No

Mo#!o %el /r?%$!o(ol$/$!a%o

C"a#!$!a!$&a8

E(e/$)$/ar el Mo#!oMo#!o %el /r?%$!ore/$*$%o

C"a#!$!a!$&a8E(e/$)$/ar el Mo#!o

49



E#!$%a% a la 4"e (ol$/$!oel /r?%$!o

Nom$#al8Ba#/ar$a

No *a#/ar$a

E#!$%a% 4"e le o!orgo el

/r?%$!o

Nom$#al8

Ba#/ar$a No *a#/ar$a

Ta(a %e $#!er?( /o*ra%a or el /r?%$!o C"a#!$!a!$&a8

E(e/$)$/ar la !a(a

Cr?%$!o oor!"#o Nom$#al8

S$

No

Cr?%$!o $#oor!"#o

Nom$#al8

S$ No

Mo#!o %el /r?%$!o8S")$/$e#!e

I#(")$/$e#!e

Nom$#al8S$

NoS$

No

Cree 4"e el)$#a#/$am$e#!o me5ora

la re#!a*$l$%a% %e ("emre(a

Nom$#al8

S$ No

VARIABLEPRINCIPAL



ESCALA DEMEDICION

Caa/$!a/$1#e# la( M'e(

So# alg"#a(/ara/!er2(!$/a(

rela/$o#a%a( a la/aa/$!a/$1# %el er(o#al e# la(

M'e(.

Re/$*$1 /aa/$!a/$1#a#!e( %elo!orgam$e#!o %el

/r?%$!o

Nom$#al8S$

No

NHmero %e &e/e( 4"e(e -a /aa/$!a%o el

er(o#al %e gere#/$ae# lo( %o( Hl!$mo(

ao(

Or%$#al8U#o

Do(Tre(M( %e !re(

Lo( !ra*a5a%ore( %e la Nom$#al8

50



emre(a (e /aa/$!a# S$

No

NHmero %e &e/e( 4"e(e -a /aa/$!a%o lo(

!ra*a5a%ore( %e laemre(a e# ,o( %o(

Hl!$mo( ao(

Or%$#al8

U#oDo(Tre(

M( %e !re(

T$o %e re/"r(o( e#lo( /"ale( (e /aa/$!a

el er(o#al %e laemre(a

Nom$#al8

I#&er($1# %e /r?%$!oMarKe!$#gemre(ar$al

Ma#e5o emre(ar$al

O!ro(8 e(e/$)$/ar

/o#($%era la/aa/$!a/$1# /omo

"#a $#&er($1# ara ("emre(a

Nom$#al8S$

No

Cree 4"e la/aa/$!a/$1# me5ora la

re#!a*$l$%a% %e ("emre(a

Nom$#al8S$

No

Cree 4"e la/aa/$!a/$1# me5ora la/ome!$!$&$%a% %e la

emre(a

Nom$#al8S$

No

VARIABLEPRINCIPAL


DEFINICIONOPERACIONAL%

INDICADORES

ESCALA DEMEDICION

Re#!a*$l$%a%e# la( M'e(

Per/e/$1# 4"e!$e#e# lo(

ro$e!ar$o( 'ogere#!e( %e la(

M'e( %e lare#!a*$l$%a% %e("( emre(a( e#

el er$o%o %ee(!"%$o.

Cree o er/$*e 4"e lare#!a*$l$%a% %e ("

emre(a -a me5ora%oe# lo( %o( Hl!$mo(

ao(

Nom$#al8S$

No


emre(a -a me5ora%o or el )$#a#/$am$e#!o

re/$*$%o

Nom$#al8S$

No

51



>;

/ree o er/$*e 4"e lare#!a*$l$%a% %e ("

emre(a -a me5ora%o or la /aa/$!a/$1#

re/$*$%a or "(!e% ' (" er(o#al

Nom$#al8

S$

No


emre(a -a me5ora%o or el )$#a#/$am$e#!o

' la /aa/$!a/$1#re/$*$%a

Nom$#al8S$

No

F:3% 7(4"e+ ;<<.

#@ T:)4+ ):+30:3*+#(#! T:)4+

E# el re/o5o %e la $#)orma/$1# %e /amo (e "!$l$+1 la !?/#$/a %e la e#/"e(!a

#(#2 I:+30:3*+

Para la re/o$la/$1# %e la $#)orma/$1# (e "!$l$+1 "# /"e(!$o#ar$o %e 3;

reg"#!a( /erra%a(

#" P54: 7 4:5)+)+

Para el a#l$($( %e lo( %a!o( re/ole/!a%o( e# la $#&e(!$ga/$1# (e -$+o "(o

%el a#l$($( %e(/r$!$&o ' ara la !a*"la/$1# %e lo( %a!o( (e "!$l$+1 /omo

(oor!e el rograma E/el.

#( M430) 7 *:+)+3:)4

T)35* P0*<54 O<.3)>*+ V40)4<5+ M3*7*5*64Cara/!er2(!$/

a( %el)$#a#/$am$e#

!o,/aa/$!a/$1#

're#!a*$l$%a%%e la( m$/ro' e4"ea(

emre(a( %el(e/!or

_C"le( (o#la(

r$#/$ale(/ara/!er2(!$/a

( %el)$#a#/$am$e#

!o,/aa/$!a/$1#

'

re#!a*$l$%a%%e la( m$/ro

4 O<.3)>* :045

7ar$a*le(/omleme#

!ar$a(

T$o %e$#&e(!$ga/$1#C"a#!$!a!$&a

N$&el %e$#&e(!$ga/$1#De(/r$!$&o

D$(eo %e la

De!erm$#ar ' %e(/r$*$r la( r$#/$ale( /ara/!er2(!$/a( %el)$#a#/$am$e#!o, /aa/$!a/$1# 're#!a*$l$%a% %e la( m$/ro '

e4"ea( emre(a( %el (e/!or/omer/$o 9 r"*ro /omra &e#!a%e a*arro!e(:Barr$o Pama

Gra#%e : Ca5a*am*a, ;<=>.< O<.3)>* +169)*+%



/omer/$o 9 r"*ro 9

/omra&e#!a %e

a*arro!e( %el

Barr$oPamaGra#%e

Ca5a*am*a,;<=>.

' e4"ea(emre(a( %el

(e/!or /omer/$o 9

r"*ro 9

/omra&e#!a %ea*arro!e( %el

Barr$oPamaGra#%e

Ca5a*am*a,;<=>`

$#&e(!$ga/$1#

No eer$me#!alDe(/r$!$&o

Po*la/$1#Co#(!$!"$%a or ;;m$/ro ' e4"ea(emre(a(

M"e(!ra

6"e == ' e(/og$%a%e ma#era%$r$g$%a.T?/#$/a((e "!$l$+1 lae#/"e(!a

I#(!r"me#!o(C"e(!$o#ar$o %e 3;

reg"#!a(

De(/r$*$r la( r$#/$ale(/ara/!er2(!$/a( %e lo( %"eo( orere(e#!a#!e( legale( %e la(

MPE %el m*$!o %e e(!"%$o,;<=>.

Per)$l %elo(

ro$e!ar$o( 'o

gere#!e( %ela( M'e(

De(/r$*$r la( r$#/$ale(/ara/!er2(!$/a( %e la( MPE %elm*$!o %e e(!"%$o, ;<=>.

Per)$l %ela( M'e(

De(/r$*$r la( r$#/$ale(/ara/!er2(!$/a( %el)$#a#/$am$e#!o %e la MPE %elm*$!o %e e(!"%$o, ;<=>.

6$#a#/$am$e#!o e# la(M'e(

De(/r$*$r la( r$#/$ale(/ara/!er2(!$/a( %e la/aa/$!a/$1# %e la MPE %elm*$!o %e e(!"%$o, ;<=>.

Caa/$!a/$1# e# la(M'e(

De(/r$*$r la( r$#/$ale(/ara/!er2(!$/a( %e la re#!a*$l$%a%%e la MPE %el m*$!o %ee(!"%$o, ;<=>.

Re#!a*$l$%a% e# la(M'e(

# P0):)1)*+ 3)*+

No al$/a.

IV# RESULTADOS Y AN'LISIS DE RESULTADOS#

@#! R+5347*+%

@#!#! R+13* 45 *<.3)>* +169)* !% D+0)<)0 54+ 10):)145+404306+3)4+ 7 5*+ 7*+ * 010+:34:3+ 545+ 7 54+MYPE 75 <)3* 7 +37)*, 2!"#

CUADRO !

ITEMSTABLA

N

RESULTADOS

E%a% =



NHmero %e

!ra*a5a%ore(

erma#e#!e(.

El >. > o(ee# m( %e %o(

!ra*a5a%ore( erma#e#!e(, el 3.3

o(ee# "# !ra*a5a%or erma#e#!e ' el

=.= ; o(ee m( %e !re( !ra*a5a%ore(

erma#e#!e(.

NHmero %e

!ra*a5a%ore(

e&e#!"ale(.

El 3. ma#$)$e(!a# 4"e #o o(ee#

#$#gH# !ra*a5a%or e&e#!"al %e#!ro %e ("

F#ego/$o, el ;.; 3 o(ee# "# !ra*a5a%or

e&e#!"al ' el F.<F = o(ee ; !ra*a5a%ore(

e&e#!"ale(.

Mo!$&o %e

)orma/$1# %e la(

M'e(.

El =.; F ma#$)e(!aro# 4"e la

)orma/$1# %e la( M'e( )"e ara o*!e#er

=< ga#a#/$a( ' el =.= ; ma#$)e(!1 4"e la

)orma/$1# %e ("( M'e( )"e or

("*($(!e#/$a.

F:3% Ela*ora/$1# ro$a e# *a(e a la( !a*la( <, <, <, <F ' =< %el a#eo <;.

@#!# R+13* 45 *<.3)>* +169)* % D+0)<)0 54+10):)145+ 404306+3)4+ 75 9):4:)4):3* 7 54 MYPE 75<)3* 7 +37)*,2!"#

CUADRO #

ITEMSTABL

A N

RESULTADOS

6orma %e )$#a#/$am$e#!o. ==

El F<.F= =< %e la( M'e( e#/"e(!a%a( ma#$)e(!aro# 4"e el

!$o %e )$#a#/$am$e#!o 4"e o*!"&$ero# )"e %e !er/ero( ' el

F.<F = ma#$)e(!aro# 4"e (" )$#a#/$am$e#!o )"e ro$o.

De 4"? ($(!ema. =;

Nom*re %e la $#(!$!"/$1#

El < ma#$)e(!aro# 4"e el )$#a#/$am$e#!o 4"e o*!"&$ero#

)"e %e e#!$%a%e( #o *a#/ar$a(, el ;< ; o*!"&$ero# ("(

/r?%$!o( %e e#!$%a%e( *a#/ar$a(.

El < %e la( M'e( e# e#/"e(!a%a( /"e#!a /o#

)$#a#/$am$e#!o %e la COOPAC N"e(!ra Seora %el Ro(ar$o,

)$#a#/$era.E#!$%a% )$#a#/$era 4"e o!orga )a/$l$%a%e(.



=3 el ;< ; %e CMACTr"5$llo SA., el ;< ; %eCMAC P$"ra

SAC. el ;< ;/"e#!a /o#)$#a#/$am$e#!o %el

Ba#/o %e la

Na/$1#.

El < ma#$)e(!aro# 4"e la e#!$%a% 4"e o!orga m(

= )a/$l$%a%e( (o# la( e#!$%a%e( #o *a#/ar$a(, el ;< ;

ma#$)e(!aro# 4"e )"ero# la( e#!$%a%e( *a#/ar$a(.

El < %e la( M'e( e#/"e(!a%a( ago el 3.;<, el ;<

Ta(a %e $#!er?( 4"e ago =>

Lo( /r?%$!o( o!orga%o(

; ago el 3.3<, el ;< ; ago 3.>< m$e#!ra( 4"e el

;< ; ago el ; me#("al e# el ($(!ema *a#/ar$o.

El =<< =< ma#$)e(!aro# 4"e lo( /r?%$!o( (ol$/$!a%o( ($

)"ero# e# lo( mo!o(

(eala%o(

Ra#go %el mo#!o %el /r?%$!o

(ol$/$!a%o

Pla+o %el /r?%$!o (ol$/$!a%o

ao ;<=

= )"ero# a!e#%$%o( e# lo( mo#!o( re4"er$%o(.

El < %e la( M'e( e#/"e(!a%a( (e e#/"e#!ra# e# el

= ra#go %e S. = <<<.<< a S. =< <<<.<< ' el 3< (e

e#/"e#!ra# e# el ra#go %e S. =< ><<.<< a S. 3< <<<.<<

El < %e %e la( M'e( e#/"e(!a%a( 4"e (ol$/$!aro# /r?%$!o

= )"e a /or!o la+o ' el ;< ; )"e a largo la+o %e e#!$%a%e(

*a#/ar$a(.

E# 4"e $#&$r!$1 el /r?%$!o

)$#a#/$ero

El F< F %e la( M'e( e#/"e(!a%a( ma#$)e(!aro# 4"e lo(

/r?%$!o( o!orga%o( )"ero# emlea%o( e# /a$!al %e !ra*a5o ' el=F

=< = ma#$)e(!1 -a*er emlea%o( e# el me5oram$e#!o '

aml$a/$1# %e lo/al.

F:3% Ela*ora/$1# ro$a e# *a(e a la( !a*la( ==, =;, =3, =, =>, =, =, = ' =F %el a#eo <;.

A ar!$r %e la !a*la =; -a(!a la !a*la =F (e /o#($%era =<< a lo( =< M'e(

4"e o*!"&$ero# )$#a#/$am$e#!o %e !er/ero(.



@#!#@ R+13* 45 *<.3)>* +169)* @% D+0)<)0 54+ 10):)145+

404306+3)4+ 7 54 414)34);: 7 54 MYPE 75 <)3* 7 +37)*,

2!"#

ITEMS

Re/$*e

/aa/$!a/$1# a#!e(

%e o*!e#er el

/r?%$!o.

Caa/$!a/$o#e( e#lo( Hl!$mo( %o(

ao(

C"r(o %e

/aa/$!a/$1# e# lo(

4"e ar!$/$o

Per(o#al re/$*$1

/aa/$!a/$1#

C"a#!o( /"r(o( %e

/aa/$!a/$1#

re/$*$1

Ao e# 4"e re/$*$1

m( /aa/$!a/$1#

La /aa/$!a/$1# e(

"#a $#&er($1#

La /aa/$!a/$1# e(

rele&a#!e ara ("

TABLA

N

;<

;=

;;

;3

;

;>

;

;

CUADRO @

RESULTADOS

El 3. %e la( M'e( e#/"e(!a%a(

ma#$)e(!aro# 4"e ($ re/$*$ero# /aa/$!a/$1#, el

;.; 3 ma#$)e(!aro# 4"e #o re/$*$ero#

/aa/$!a/$1# ' el F.<F = #o re/$(o.

El 3.3 ma#$)e(!1 4"e re/$*$ero# "#a

/aa/$!a/$1# e# lo( %o( Hl!$mo( ao(, el ;.; 3re/$*$1 %o( /aa/$!a/$o#e(, el ;.; 3 #o re/$*$1

#$#g"#a /aa/$!a/$1# ' el F.<F = #o re/$(a.

El >. > ar!$/$aro# e# $#&er($1# %el /r?%$!o

)$#a#/$ero, el =.= ; ar!$/$o e# ma#e5o

emre(ar$al, el ;.; 3 #o ar!$/$o e# #$#gH#

/"r(o ' el F.<F = #o re/$(a.

El =<< == ma#$)e(!aro# 4"e (" er(o#al #o ar!$/$o e# #$#gH# !$o %e /aa/$!a/$1#.

El =<< == ma#$)e(!aro# 4"e (" er(o#al #o

re/$*$1 /aa/$!a/$1#.

El >. > %e lo( rere(e#!a#!e( legale(

e#/"e(!a%o( ma#$)e(!aro# 4"e re/$*$ero# m(

/aa/$!a/$1# e# el ao ;<=>, el =.= ; e# el ao

;<=, el ;.; 3 #o re/$*$1 ' el F.<F = #o

re/$(a.

Del 3. %e la( M'e( e#/"e(!a%o(

ma#$)e(!aro# 4"e la /aa/$!a/$1# e( "#a $#&er($1# '

el 3.3 #o (a*e re/$(ar.

Del 3. %e lo( e#/"e(!a%o( ma#$)e(!aro# 4"e

la /aa/$!a/$1# e( rele&a#!e ara (" emre(a ' el



emre(a 3.3 #o re/$(a

Tema( e# 4"e (e

/aa/$!aro# ("(

!ra*a5a%ore(

Del =<< == %e la( M'e( e#/"e(!a%a(;

ma#$)e(!aro# 4"e ("( !ra*a5a%ore( #o re/$*$ero#

/aa/$!a/$1#.

F:3% Ela*ora/$1# ro$a e# *a(e a la( !a*la( ;<, ;=, ;;, ;3, ;, ;>, ;, ; ' ; %el a#eo <;.

@#!#" R+13* 45 *<.3)>* +169)* "% D+0)<)0 54+ 10):)145+

404306+3)4+ 7 54 0:34<)5)747 7 54 MYPE 75 <)3* 7 +37)*,

2!"#

CUADRO "

ITEMS

6$#a#/$am$e#!o

me5oro la

re#!a*$l$%a%.

Caa/$!a/$1#

me5oro lare#!a*$l$%a%.

La re#!a*$l$%a%

me5oro lo( %o(

Hl!$mo( ao(.

La re#!a*$l$%a%

%$(m$#"'o lo(

%o( Hl!$mo(

ao(.

RESULTADOSNEl F<.F= =< %e lo( rere(e#!a#!e( legale(

e#/"e(!a%o( ma#$)e(!aro# 4"e el;F

)$#a#/$am$e#!o ($ me5oro la re#!a*$l$%a% %e

("( emre(a( ' el F.<F = #o re/$(o.

El .> %e lo( rere(e#!a#!e( legale(

e#/"e(!a%o( ma#$)e(!aro# 4"e la /aa/$!a/$1# ($

3< me5oro la re#!a*$l$%a% %e ("( emre(a(, el

;.; 3 #o re/$*$ero# /aa/$!a/$1# ' el

F.<F #o re/$(o.

El 3. %e lo( rere(e#!a#!e( legale(

e#/"e(!a%o( ma#$)e(!aro# 4"e la re#!a*$l$%a% %e

("( emre(a( ($ -a me5ora%o e# lo( %o( Hl!$mo(3=

ao(, ' el 3.3 ma#$)e(!1 4"e la

re#!a*$l$%a% %e ("( emre(a( #o me5oro ("

re#!a*$l$%a% e# lo( %o( Hl!$mo( ao(.

El =<< == %e lo( rere(e#!a#!e( legale(

e#/"e(!a%o( ma#$)e(!aro# 4"e la re#!a*$l$%a% %e3;

("( emre(a( #o -a %$(m$#"$%o e# lo( %o(

Hl!$mo( ao(.

6"e#!e8 Ela*ora/$1# ro$a e# *a(e a la( !a*la( ;F, 3<, 3= ' 3; %el a#eo <;.

@#2 A:5)+)+ 7 0+5347*+%



@#2#! R+13* 45 *<.3)>* +169)* !%

a De la( M'e( e#/"e(!a%a( (e e(!a*le/e 4"e el =<< %e lo( rere(e#!a#!e(

legale( (o# er(o#a( a%"l!a( &er !a*la <= %el a#eo <;@ e(!o( re("l!a%o(

/o$#/$%e# /o# lo( re("l!a%o( e#/o#!ra%o( or C-&e+ ;<=>, Ca(a#a ;<=3

' Ara"5o ;<==@ e( %e/$r@ !o%o( (o# a%"l!o( a/!Ha# /o# re(o#(a*$l$%a% '

%e/$($o#e( ro$a(.

* El >.>> %e lo( rere(e#!a#!e( legale( e#/"e(!a%o( (o# %el (eo

)eme#$#o &er !a*la <= %el a#eo <;, lo 4"e /o#/"er%a /o# lo( re("l!a%o(

e#/o#!ra%o( or C-&e+ ;<=>, %o#%e lo( rere(e#!a#!e( legale( %e la(

M'e( )"ero# %el (eo )eme#$#o, e(!o 4"$ere %e/$r 4"e la( m"5ere( e(!#

!oma#%o ar!e e# la %$re//$1# %e la( emre(a( 'o go*$er#o(. Po/o a o/o (e

&a a/e!a#%o la $%ea %e $#/ororar a la( m"5ere( e# lo( #ego/$o( ' e# /argo(

%$re/!$&o( or4"e (o# m( /rea!$&a( a/!"a#%o /o# re(o#(a*$l$%a% '

%e/$($1#@ (e /o#($%era 4"e la &$($1# %e ella( a'"%a a la( emre(a a llegar m(

le5o(, ' al -a/erla( ar!$/$e( e# el m"#%o la*oral ge#era 4"e la( emre(a

e(!?# me5or a%m$#$(!ra%a( ' (ea# m( e$!o(a(@ #o /o$#/$%e# /o# lo(

re("l!a%o( e#/o#!ra%o( or Ca(a#a ;<=3 ' Ara"5o ;<==@ or4"e e# la

ma'or2a %e la( M'e( (o# lo( -om*re( 4"$e#e( !oma# la( r$e#%a( e# la

a%m$#$(!ra/$1#.

/ El ;.; %e lo( m$/roemre(ar$o( e(!"%$a%o( !$e#e# ("er$or

"#$&er($!ar$a /omle!a, el =.= !$e#e ("er$or "#$&er($!ar$a $#/omle!a '

el =.= !$e#e (e/"#%ar$a /omle!a &er !a*la <= %el a#eo <;, e(!o(

re("l!a%o( /o$#/$%e# /o# lo( re("l!a%o( e#/o#!ra%o(, Ca(a#a ;<=3 ' Ara"5o

;<==, %o#%e me#o( %el >< !$e#e# (e/"#%ar$a /omle!a@ ' ara lo(

r$mero( re("l!a%o( (e %$/e 4"e -a' ro)e($o#ale( ($# emleo ' el me5or

/am$#o e( )ormar (" ro$a emre(a ara o%er ("*($(!$r.

@#2#2 R+13* 45 *<.3)>* +169)* 2%

a El F<.F= %e lo( m$/roemre(ar$o( e#/"e(!a%o( (e %e%$/a# al r"*ro

/omra&e#!a %e a*arro!e( -a/e m( %e 3 ao( &er !a*la <; %el a#eo <;,

e(!o( re("l!a%o( e(!ar2a# $ml$/a#%o 4"e la( M'e( e# e#/"e(!a%a( !$e#e la

a#!$ge%a% (")$/$e#!e ara (er e(!a*le(. A($m$(mo, e(!o( re("l!a%o(

/o$#/$%e# a lo( e#/o#!ra%o( or Ca(a#a ;<=3, Ara"5o ;<==, #o /o$#/$%e#



/o# lo( re("l!a%o( e#/o#!ra%o( or C-a&e( ;<=>, e( %e/$r !$e#e o/o

!$emo e# la )ormal$+a/$1# %e M'e.

* El ;.3 %e la( M'e( (o# )ormale( &er !a*la <; %el a#eo <;, e(!o

e(!ar2a $#%$/a#%o 4"e lo( re("l!a%o( e#/o#!ra%o( )a&ore/e a la ma'or2a %e la(M'e e#/"e(!a%a( or4"e !e#%r2a m( &e#!a5a( ara a//e%er a "#

)$#a#/$am$e#!o ' rograma( %e /aa/$!a/$1#, #o /o$#/$%e# /o# lo( re("l!a%o(

e#/o#!ra%o( or C-a&e( ;<=> ' Ca(a#a ;<=3, %o#%e el > (o#

$#)ormale( ' el =<< (o# )ormale(.

/ El >. %e la( M'e( e#/"e(!a%a( !$e#e m( %e %o( !ra*a5a%ore(

erma#e#!e( ' el 3. #o !$e#e !ra*a5a%ore( e&e#!"ale( %e#!ro %e ("

#ego/$o &er !a*la <; %el a#eo <;, e(!o( re("l!a%o( /o$#/$%e# /o# lo(e#/o#!ra%o( or Ca(a#a ;<=3 ' Ara"5o ;<==, %o#%e la( M'e(

e#/"e(!a%a( !$e#e m( %e !re( !ra*a5a%ore( erma#e#!e(@ e# /"a#!o a lo(

!ra*a5a%ore( e&e#!"ale( C-a&e( ;<=>, o(ee /o# el => #o o(ee #$#gH#

!ra*a5a%or e&e#!"al ' Ara"5o ;<== ma#$)$e(!a 4"e el > #o o(ee #$#gH#

!ra*a5a%or e&e#!"al.

@#2# R+13* 45 *<.3)>* +169)* %

a El < %e la( M'e( e#/"e(!a%a( ma#$)e(!aro# 4"e re/$*$ero# /r?%$!o %e

e#!$%a%e( #o *a#/ar$a(, &er !a*la <3 %el a#eo <;, e(!o( re("l!a%o(

/o$#/$%e# /o# lo( re("l!a%o( e#/o#!ra%o( or 7a/a ;<=; ' Ara"5o ;<==,

e# %o#%e el F< re/$*$ero# /r?%$!o( %el ($(!ema #o *a#/ar$o ' #o /o$#/$%e#

/o# lo( re("l!a%o( e#/o#!ra%o( or C-&e+ ;<=> ' Ca(a# ;<==, or4"e

lo( %"eo( 'o gere#!e( )$#a#/$aro# (" a/!$&$%a% /o# )$#a#/$am$e#!o ro$o.

* El < %e la( M'e( e#/"e(!a%a( 4"e (ol$/$!aro# /r?%$!o, re)$r$1 4"e el

)$#a#/$am$e#!o )"e a /or!o la+o &er !a*la <3 %el a#eo <;, lo( re("l!a%o(

e#/o#!ra%o( /o$#/$%e# /o# lo( %e Ara"5o ;<==, Q"$#/-o ;<=3 ' C-a&e(

;<=>, %o#%e lo( /r?%$!o( )"ero# %e /or!o la+o e(!ar2a# $ml$/a#%o 4"e, el

)$#a#/$am$e#!o re/$*$%o (olo le( erm$!e erma#e/er e# el mer/a%o ero #o

-a' m"/-a (eg"r$%a% %e /re/$m$e#!o ' %e(arrollo.

/ El F< %e lo( rere(e#!a#!e( legale( e#/"e(!a%o( 4"e re/$*$ero# /r?%$!o(

ma#$)e(!aro# 4"e $#&$r!$ero# ("( /r?%$!o( re/$*$%o( e# /a$!al %e !ra*a5o &er

!a*la <3 %el a#eo <;, e(!o( re("l!a%o( /o$#/$%e# /o# lo( e#/o#!ra%o( or



C-&e+ ;<=>, Ara"5o ;<==, Q"$#/-o ;<=3, %o#%e am*o( a"!ore(

ma#$)$e(!a# 4 lo( /r?%$!o( o!orga%o( )"e %e(!$#a%o a (" /a$!al %e !ra*a5o, e(

%e/$r $#&$r!$ero# ara /"*r$r la( #e/e($%a%e( r$or$!ar$a( %e ("( /l$e#!e(.

@#2#@ R+13* 45 *<.3)>* +169)* @%a El 3. %e lo( gere#!e( 'o la( M'e( e#/"e(!a%a( ma#$)e(!1 4"e ($

re/$*$1 /aa/$!a/$1# re&$a al o!orgam$e#!o %e lo( /r?%$!o( &er !a*la < %el

a#eo <;, e(!o e(!ar2a $ml$/a#%o 4"e lo( gere#!e( 'o a%m$#$(!ra%ore(

#e/e(ar$ame#!e -a*r2a# "!$l$+a%o lo( /r?%$!o( re/$*$%o( %e ma#era m(

e)$/$e#!e ' e)$/a+. A($m$(mo, e(!o( re("l!a%o( (o# are/$%o( a lo(

e#/o#!ra%o( or Ara"5o ;<==, %o#%e el > %e la( M'e( e#/"e(!a%a(

re/$*$ero# /aa/$!a/$1# a#!e( %el o!orgam$e#!o %el /r?%$!o ' #o /o$#/$%e#/o# lo( re("l!a%o( e#/o#!ra%o( or C-a&e( ;<=> ' Ca(a#a ;<=3, %o#%e

am*o( a"!ore( ma#$)$e(!a( 4"e #o re/$*$ero# /aa/$!a/$1# al o!orgam$e#!o

%el /r?%$!o.

* El 3.3 %e lo( m$/roemre(ar$o( e#/"e(!a%o( -a# re/$*$%o "#a

/aa/$!a/$1#, e(!o( re("l!a%o( e(!ar2a# $#%$/a#%o 4"e alg"#o(

m$/roemre(ar$o( &alora# la /aa/$!a/$1# ara el me5oram$e#!o %e ("(

emre(a( ' or e#%e la( e#!$%a%e( )$#a#/$era( #o (e %e%$/a# a /aa/$!ar %ema#era /o#!$#"a a ("( /l$e#!e(. E(!o( re("l!a%o( #o /o#/"er%a# /o# lo(

e#/o#!ra%o( or Ca(a#a ;<=3, %o#%e ma#$)$e(!a 4"e #o re/$*$ero# #$#g"#a

/aa/$!a/$1#.

/ El =<< %e lo( rere(e#!a#!e( legale( %e la( M'e( e#/"e(!a%a(

ma#$)e(!aro# 4"e ("( !ra*a5a%ore( #o re/$*$ero# /aa/$!a/$1# &er !a*la <

%el a#eo <;, e(!o( re("l!a%o( /o#!ra(!a# /o# lo( re("l!a%o( e#/o#!ra%o( or

Ca(a# ;<=3 ' Ara"5o ;<==, %o#%e el =<<, #o re/$*$1 #$#g"#a/aa/$!a/$1# (" er(o#al, or lo 4"e e( #e/e(ar$o /aa/$!ar al er(o#al ara

4"e /"mla# ("( )"#/$o#e( /o# e)$/$e#/$a ' #o /o$#/$%e /o# lo( re("l!a%o(

e#/o#!ra%o( or C-&e+ ;<=>, %o#%e ma#$)$e(!a 4"e el ;< %e (" er(o#al

($ re/$*$1 /aa/$!a/$1#.

% El 3. %e lo( rere(e#!a#!e( legale( %e la( M'e( e#/"e(!a(

ma#$)e(!aro# 4"e la /aa/$!a/$1# e( "#a $#&er($1#, e( %e/$r la ma'or2a %e lo(

e#/"e(!a%o( /o#($%era# 4"e e( $mor!a#!e $#&er!$r e# la /aa/$!a/$1# %e !o%o



(" er(o#al, el 3. %e la( M'e( e#/"e(!a%a( ma#$)e(!1 4"e la

/aa/$!a/$1# ($ e( rele&a#!e ara (" #ego/$o &er !a*la < %el a#eo <;,

e(!o( re("l!a%o( #o /o$#/$%e# /o# lo( e#/o#!ra%o( or C-&e+ ;<=>,

Ca(a#a ;<=3 ' Ara"5o ;<==, %o#e ;<, =<< ' el F< /o#($%era 4"e la

/aa/$!a/$1# e( "#a $#&er($1# ' !am*$?# e( rele&a#!e.

@#2#" R+13* 45 *<.3)>* +169)* "%

a El F<.F= %e lo( m$/roemre(ar$o( e#/"e(!a%o( ma#$)e(!aro# 4"e lo(

/r?%$!o( 4"e o*!"&$ero# ($ me5oraro# la re#!a*$l$%a% %e ("( emre(a(, e(!o(

re("l!a%o( /o#!ra(!a# /o# lo( re("l!a%o( e#/o#!ra%o( or Ca(a#a ;<=3 '

Ara"5o ;<==, %o#%e am*o( a"!ore(, ma#$)e(!aro# 4"e lo( /r?%$!o( 4"e

o*!"&$ero# ($ me5oraro# (" re#!a*$l$%a%, (o*re la rela/$1# )$#a#/$am$e#!ore#!a*$l$%a% emre(ar$al. #o /o$#/$%e# /o# lo( re("l!a%o( e#/o#!ra%o( or

C-&e+ ;<=>, %o#%e el ;< %e M'e( e#/"e(!a%a a(eg"raro# 4"e el

)$#a#/$am$e#!o ($ me5oro (" re#!a*$l$%a%.

* El .> %e lo( m$/roemre(ar$o( e#/"e(!a%o( ma#$)e(!aro# 4"e la

/aa/$!a/$1# ($ me5oro la re#!a*$l$%a% %e ("( emre(a(, e(!o( re("l!a%o(

/o#!ra(!a# /o# lo( re("l!a%o( e#/o#!ra%o( or C-&e+ ;<=>, %o#%e el >

%e la( M'e( e#/"e!a%a( ma#$)e(!aro# 4"e la /aa/$!a/$1# ($ me5oro la

re#!a*$l$%a% %e ("( emre(a(.

/ El 3. %e lo( rere(e#!a#!e( legale( e#/"e(!a%o( ma#$)e(!aro# 4"e la

re#!a*$l$%a% %e ("( m$/roemre(a( ($ -a*2a# me5ora%o e# lo( %o( Hl!$mo(

ao( &er !a*la <> %el a#eo <;, e(!o( re("l!a%o( (o# are/$%o( a lo(

e#/o#!ra%o( or Ca(a#a ;<=3, %o#%e la ma'or ar!e %e la( M'e(

e#/"e(!a%a( ma#$)e(!aro# 4"e ($ (e $#/reme#!1 la re#!a*$l$%a% emre(ar$al

e# lo( %o( Hl!$mo( ao(, %e*$%o a la e5e/"/$1# %e "# *"e# la# %e !ra*a5o

%e(arrolla%o or lo( gere#!e( 'o %"eo( %e la( M'e /o# ao'o %e ("

er(o#al ' #o /o$#/$%e# /o# lo( re("l!a%o( e#/o#!ra%o( or C-&e+ ;<=>,

%o#%e el 3> /o#($%era 4"e la re#!a*$l$%a% %e (" emre(a me5oro lo( %o(

Hl!$mo( ao(.



IV# CONCLUSIONES

"#! R+13* 45 *<.3)>* +169)* !%

Re&$(a#%o lo( a#!e/e%e#!e( ' re("l!a%o( lo( rere(e#!a#!e( legale( %e la(

M'e( e#/"e(!a%a(, la !o!al$%a% =<< (o# a%"l!o( (" e%a% )l"/!Ha e#!re lo(

; a ao(, o/o m( %e la m$!a% >.>> (o# %el (eo )eme#$#o, e( %e/$r

la( m"5ere( e(!# !oma#%o ar!e %e la %$re//$1# e# la( emre(a( 'o go*$er#o(,

o/o me#o( %e =3 ;.; !$e#e $#(!r"//$1# ("er$or "#$&er($!ar$a /omle!a

' m"/-o me#o( %e =3 =.= !$e#e ("er$or #o "#$&er($!ar$a $#/omle!a,

e(!o 4"$ere %e/$r 4"e -a' ro)e($o#ale( ($# emleo ' el me5or /am$#o e(

)ormar (" ro$a emre(a ara o%er ("*($(!$r.

"#2 R+13* 45 *<.3)>* +169)* 2%



SegH# lo( a#!e/e%e#!e ' re("l!a%o( m( rele&a#!e(, la ma'or2a F<.F= !$e#e m(

%e 3 ao( e# el r"*ro emre(ar$al, o/o me#o( %e la m$!a% >. o(ee# %o(

!ra*a5a%ore( erma#e#!e(@ o/o me#o( %e ;3 3. #o o(ee !ra*a5a%ore(

e&e#!"ale( %e#!ro %e (" #ego/$o ' la ma'or2a %e =.; )ormaro# ("( M'e(

ara o*!e#er ga#a#/$a. E(!o( re("l!a%o( #o( %em"e(!ra# 4"e la( M'e( (o#

e(!a*le( ' #e/e($!a# m( ao'o or ar!e %e $#(!$!"/$o#e( H*l$/a( 'o r$&a%a(

ara -a/er /re/er ("( #ego/$o( ' o*!e#er m( re#!a*$l$%a%.

"# R+13* 45 *<.3)>* +169)* %

SegH# re("l!a%o( e#/o#!ra%o(, la ma'or2a %e F<.F= o*!"&$ero# )$#a#/$am$e#!o

%e !er/ero(, la ma'or2a < o*!"&o )$#a#/$am$e#!o %e e#!$%a%e( #o *a#/ar$a(

Ca5a( %e a-orro ' /r?%$!o. A($m$(mo, ara la ma'or2a < lo( /r?%$!o(re/$*$%o( )"ero# a /or!o la+o ' la ma'or2a %e %$/-o( /r?%$!o( F< )"e $#&er!$%o

e# /a$!al %e !ra*a5o.

Se re/om$e#%a 4"e, ara 4"e la( M'e( "e%a# ("*($(!$r ' /re/er, (e %e*e

romo&er la ar!$/$a/$1# %el E(!a%o ' orga#$+a/$o#e( )$#a#/$era( r$&a%a( a

e)e/!o( %e o%er a!e#%er lo( re4"er$m$e#!o( )$#a#/$ero( 4"e o($*$l$!e# a la(

M'e( ele&ar (" ro%"/!$&$%a% ' la *H(4"e%a %e #"e&o( mer/a%o(.

"#@ R+13* 45 *<.3)>* +169)* @%Po/o me#o( %e ;3 3. %e la( M'e( e#/"e(!a%a( re/$*$1 /aa/$!a/$1# a#!e(

%el o!orgam$e#!o %el /r?%$!o. A($m$(mo, o/o m( %e =3 3.3 re/$*$ero# "#a

/aa/$!a/$1# lo( %o( Hl!$mo( ao(, la !o!al$%a% =<< (" er(o#al #o -a re/$*$%o

#$#g"#a /aa/$!a/$1#, ara o/o me#o( %e ;3 3. la /aa/$!a/$1# e( "#a

$#&er($1# ' o/o me#o( %e ;3 3. /o#($%era 4"e la /aa/$!a/$1# e(

rele&a#!e ara (" emre(a. Se /o#/l"'e 4"e lo( emre(ar$o( %e*e# !e#er %$)ere#!e(

mo%elo( ' rograma( %e /aa/$!a/$1# ara me5orar ' aml$ar ("( /o#o/$m$e#!o(,-a*$l$%a%e( ' a/!$!"%e( ara %e(arrollar a ("( M'e( %e ma#era erma#e#!e '

(o(!e#$*le.

R+13* 45 *<.3)>* +169)* "#

De a/"er%o a lo( re("l!a%o(, la ma'or2a F<.F= %e lo( rere(e#!a#!e( legale(

e#/"e(!a%o( ma#$)e(!aro# 4"e el )$#a#/$am$e#!o ($ me5oro la re#!a*$l$%a% %e ("

emre(a, ara o/o me#o( %e ;3 3. la re#!a*$l$%a% %e ("( emre(a( ($me5or1 lo( %o( Hl!$mo( ao( ' la !o!al$%a% =<< %e lo( rere(e#!a#!e( legale(



$#%$/aro# 4"e la re#!a*$l$%a% %e ("( emre(a( #o -a %$(m$#"$%o e# lo( %o( Hl!$mo(

ao(. Por lo !a#!o, (e /o#/l"'e 4"e lo( gere#!e( o %"eo( %e la( m$/ro ' e4"ea(

emre(a( -a# ma#e5a%o el %e(!$#o %e (" emre(a %e la ma#era m( a%e/"a%a 'a

4"e el /r?%$!o (ol$/$!a%o )"e %e(!$#a%o a /a$!al %e !ra*a5o, ($e#%o e(!e "# re/"r(o

$#%$(e#(a*le ara el /re/$m$e#!o ' (o(!e#$*$l$%a% %e la( M'e(.

C*:5+);: :045

E(!a*le/er me/a#$(mo( or ar!e %el E(!a%o $mleme#!e ol2!$/a( %e em"5e 4"e

erm$!a a(eg"rar el /re/$m$e#!o ' %e(arrollo %e la( M'e( er"a#a(, a e)e/!o( %e

o%er a!e#%er lo( re4"er$m$e#!o( )$#a#/$ero( 4"e o($*$l$!e# a la( M'e( ele&ar ("

ro%"/!$&$%a% ' *H(4"e%a %e #"e&o( mer/a%o(. 6$#alme#!e, re/ome#%ar 4"e e# la

leg$(la/$1# %$r$g$%a a la( M'e( (e $mleme#!e# mo%elo( ' rograma( %e

/aa/$!a/$1# 4"e %e(!a4"e# ' rom"e&a# e# la ge(!$1# emre(ar$al, 4"e e( "#

eleme#!o )"#%ame#!al ara 4"e la( M'e( me5ore# (" ro%"/!$&$%a% ' l"ego (ea#

m( /ome!$!$&a( ' re#!a*le(.

V# ASPECTOS COMPLEMENTARIOS

(#! R90:)4+ <)<5)*09)4+%

!# Age#/$a 6e%eral (). Age#/$a 6e%eral ara el De(arrollo %e la Pe4"ea.Br$o(o( ' 7$g$er ;<<. E(!r"/!"ra %el 6$#a#/$am$e#!o PME. bC$!a%a;<=<Mar+o ;c. D$(o#$*le %e(%e8-! ! 8 m ra ."*."# $ : m"e# / - e #.% e >F = B r$o ++ o d 7$ g $e r d ; <<d.%)

2# A/!"al$%a% emre(ar$al. La re#!a*$l$%a% e/o#1m$/a ' )$#a#/$era %e laemre(a %$(o#$*le e#8-! ! 8 .%o / (!o/. / om %o / (3;3F=a"#! e ( : % e : g e (! $ e ) * ) * % # : la:

re#!a*$l$%a%:e/o#e)*)*%m$/a:':)$#a#/$era.

http://mpra.ub.uni-muenchen.de/5894/1/Briozzo_Vigier_2006_.pdf


http://www.docstoc.com/docs/3266391/APUNTES-DE-GESTI%EF%BF%BDN-






# A#l$($( %e la( )"e#!e( %e )$#a#/$am$e#!o ara la( MPES, (egH# 7ele/ela%$(o#$*lee#8 -! ! 8 %(a /e ." / " e # / a .e % ". e/ * $ !( ! r e a m =;3> F>;F =Te($(.% ) .

@# Br$/eo, A. ;<=<. 6orma( ' )"e#!e( %e )$#a#/$am$e#!o a /or!o ' largo la+o. 7e#e+"ela b/$!a%a ;<=< A*r$l =3c.-! ! 8 .mo#o g r a ) $ a (./om!r a * a 5o(=>)$#a #/ $a m $ e #!o )$# a # / $am$e#!o.(-!ml.

"# Ber#$lla, M. ;<<. Ma#"al r/!$/a ara )ormar MPE(. E%$!or$alE%$gra*er@ L$ma. C-a/al!a#a, J. ;<<> Caa/$!a/$1# la*oral

roor/$o#a%a or la( emre(a(8 El /a(o er"a#o. b/$!a%a ;<=< A*r$l =3c.D$(o#$*le %e(%e8-! ! 8 ./ o#(or / $o.o r g C I ES -! m l %)(m<3 ; .%)

(# B$*l$o!e/a &$r!"al la U#$&er($%a% Pr$&a%a Lo( #gele( %e C-$m*o!e8

-! ! 8 e r ."la% e/ -. e %". e *$* l $o ! e/a &$r!" a l

# Cre/$m$e#!o ' %e(arrollo %e la m$/ro ' e4"ea emre(a e# el %$(!r$!o %eBam*amar/a %$(o#$*le e#8 -! ! 8 .mo#o g r a ) $ a (./om!r a * a 5o( $ # / $%e# / $ a : )$# a # / $am$e#! o :r e #!a*$l $ % a % : m ' e ( $ # / $% e # / $a : )$# a # / $am$e#!o : r e # !a*$l $ % a %:m ' e (;.(- !m l $ + + 3 o & < < .

# C"ml$m$e#!o %e la( o*l$ga/$o#e( !r$*"!ar$a( %e la( m$/ro ' e4"ea(emre(a( e# la /$"%a% %e Ca5amar/a %$(o#$*le e#8

-! ! 8 a(."# / .e %". e * $ *l $ o!e /a L e/ !or B "(/ar T e ($ ( .a ( .

# C$!a( %e M"5er Emre#%e%ora %$(o#$*le e#8-! ! 8 $ 4la !$ #o.o r g ;<=> 4" e: a ( a :/ o# : l a: m" 5 e r : e m re #% e %o r a :e # :a m e r$ / a :la!$#a : ' : e l : /a r$* e ̀g / l$ % ] C J G => L : : / KC 6 / M R o% 0 I E m g .

!# De)$#$/$o#e( %e m$/ro ' e4"ea( emre(a( %$(o#$*le e#8-! ! 8 .("# a !. g o*. e o r $e#! a/ $o# m ' e (#orm a ( le ' : ;<=>. % ).

!!# 6err"+ L. La re#!a*$l$%a% ' el r$e(go. E(aa8 ;<<<. b/$!a%a ;<=< A*r$l

=3c. D$(o#$*le %e(%e8-! ! 8 /$* e r / o#!a."#$ + a r.e( L EC C I O N )$#<=<<<< 6 ;. T M .

!2# 6lore(, A. ;<<. Me!o%olog2a %e ge(!$1# ara la( m$/ro(, e4"ea( 'me%$a#a( emre(a( e# L$ma Me!rool$!a#a. L$ma. bC$!a%o ;<=;

No&$em*re =c@ D$(o#$*le e#8 -! ! 8 ( $ (*$*."# m( m.e%".e.

!# G$l*er!o J. A#l$($( ' ro"e(!a( ara la )ormal$+a/$1# %e la( m$/ro ' e4"ea( emre(a( ;<<F. b;<< J"l. 3<c. D$(o#$*le %e(%e8 -! ! 8 .mo#o g r a ) $ a (./om!r a * a 5o(=)o r mal$ + a/ $o # :

' me() o rm a l$+ a/ $o# ' m e ( ; .

http://dspace.ucuenca.edu.ec/bitstream/123456789/5269/1/Tesis.pdf




http://www.monografias.com/trabajos15/financiamiento/financiamiento.shtml



http://www.consorcio.org/CIES/html/pdfs/pm0324.pdf


http://erp.uladech.edu.pe/bibliotecavirtual/



http://www.monografias.com/trabajos87/incidencia-financiamiento-rentabilidad-mypes/incidencia-financiamiento-rentabilidad-mypes2.shtml#ixzz3ox8Hvw00







http://apps.unc.edu.pe/biblioteca/Lector/BuscarTesis.aspx



http://iqlatino.org/2015/que-pasa-con-la-mujer-emprendedora-en-america-latina-y-el-caribe/?gclid=CJGw15L--ckCFcMRHwodWpIEmg




http://www.sunat.gob.pe/orientacion/mypes/normas/ley-28015.pdf



http://ciberconta.unizar.es/LECCION/fin010/000F2.HTM


http://sisbib.unmsm.edu.pe/


http://www.monografias.com/trabajos41/formalizacion-pymes/formalizacionpymes2






























!@# ermo(a, J. ;<<<. Pe4"ea Emre(a e# Am?r$/a La!$#a. PerH.E%$/$o#e( %el Co#gre(o %el PerH, Seg"#%a E%$/$1#. ;<<<. 3<> g. Le' 4"e)a/$l$!a %e(arrollo e/o#1m$/o %e la( M'e( al %$)er$r el ago %e IG7 a la/a#/ela/$1# %e (" )a/!"ra. Pro'e/!o %e Le' N 3;3:;<< GR. Co#gre(o

%e la Re"*l$/a =F:<>:;<<F.

!"# Ima/!o %el (o*ree#%e"%am$e#!o ge#era%o IM6S e# el %e(arrollo(o(!e#$*le %e la( MPES %el %$(!r$!o %e Ca5amar/a e# el ao ;<=;8 -! ! 8 a(."# / .e %". e * $ *l $ o!e /a L e/ !or B "(/ar T e ($ ( .a (.

!(# La( M'e( e# am?r$/a la!$#a ' el /ar$*e %$(o#$*le e#8 -! ! 8 .r . / om.e;<= > : <F : <F : o$ ! : la( : m ' e: (o# : la: m a ' or : )" e #! e : % e :e m l e o :e # : a me r $/ a: la!$ # a: #o! $ / $ad3;<.-!ml

!# La( M'e( e# el PerH %$(o#$*le e#8)$le8 C 8 U( e r(A%m$# D o#lo a %(= ; : =>< : = : P B .%)

!# La( emre(a( )re#!e a la #"e&a /"l!"ra %e /al$)$/a/$1#. Br"(ela( ;<<@b/$!a%o ;<=< No&$em*re ;<c. D$(o#$*le e#8 -! ! 8 e / .e " r o a .e "e#! e r r $( e .

!# S"rg$m$e#!o %e la( m$/ro ' e4"ea( emre(a( ara re(o#%er a m"/-a(%e la( #e/e($%a%e( $#(a!$()e/-a( %e lo( (e/!ore( m( o*re( %e la o*la/$1#%$(o#$*le e#8 )$le8 C 8U( e r(A%m$# D e (K!o L A ; <MPE.%).

2# M$!#$K, 6., De(/al+$, R. ' Or%oe+, G. () La er(e/!$&a e/o#1m$/a %ela /aa/$!a/$1#. b/$!a%a ;<=< A*r$l =3c. D$(o#$*le %e(%e8-! ! 8 ./ $# ! e r ) o r .o r g ." ' "* l $/( a #$(- re g $o# a mro/$#! e r ) o r"*lm$!# $ K%) / a =.%)

2!# S#/-e+, J. ;<<;. A#l$($( %e la re#!a*$l$%a% %e la emre(a. ;<<;. b/$!a%a;<=< A*r$l =3c. D$(o#$*le %e(%e8 -! ! 8 .g o o g le. / om . e (e a r / -`-l]e(f4]!eor$a(%elare#!a*$l$%a%e /o#om$/ af(!ar!]<f(a]N.

22# SUNAT. ;<=3 %$(o#$*le e#8-! ! 8 .g "$a!r$*"!a r $a .("# a !. g o*. e $ #% e .-/o#!r$*"'e#!e(emre(a(

:':#ego/$o(MPE. Re/"era%o el =< %e < %e ;<=, %e Or$e#!a/$1#MPE ' Norma(8 -! ! 8 .("# a !. g o*. e or$ e # ! a/ $o# MPE#orm a (% l :=<.% ) .

2# Teor2a %el )$#a#/$am$e#!o %e Mo%al$G# ' M$ller %$(o#$*le e#8 -! ! (8 %o/(. g oo g le . / om %o / "me#!% =3mUO#5 S h- 0S #! 6 ; $+ T> O LD<l"mem 0 e J K a " e %$ ! ̀-l] e # f l $ ] =

2@# Teor2a %e la /aa/$!a/$1# %$(o#$*le e#8 -! ! 8 .e ( a #. e %". e "*l $ /a/ $o#e(;<==<; ($ ( !em a d# a/ $o#ald% e d/a a/ $!a / $C3 B 3#d m ' e d e r" a # a .%)




http://www.rpp.com.pe/2015-09-09-oit-las-mype-son-la-mayor-fuente-de-empleo-en-america-latina-noticia_834270.html




http://c/Users/Admin/Downloads/4126-15740-1-PB.pdf

http://ec.europa.eu/enterprise

http://c/Users/Admin/Desktop/LA%20MYPE.pdf

http://www.cinterfor.org.uy/public/spanish/region/ampro/cinterfor/publ/mitnik/pdf/ca%20p1.pdf



http://www.google.com.pe/search


http://www.guiatributaria.sunat.gob.pe/index.php/




http://www.sunat.gob.pe/orientacion/MYPE/normas/dl-1086.pdf



https://docs.google.com/document/d/13mp7UOnjSXhWSntF2iz4T5YOLD0plum84emWeKJkau4/edit?hl=en&pli=1




http://www.esan.edu.pe/publicaciones/2011/04/28/sistema_nacional_de_capacitaci%C3%B3n_mype_peruana.pdf











http://c/Users/Admin/Downloads/4126-15740-1-PB.pdf

http://ec.europa.eu/enterprise

http://c/Users/Admin/Desktop/LA%20MYPE.pdf


















2"# Teor2a %e la M'e8 -! ! 8 .*" e # a (! a r e a ( . / om e #( a ' o(Teo r $a : D e : L a (:M ' e (=F>F.-! m l

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-! ! 8 .mo#o g r a ) $ a (./om!r a * a 5o(F)$#a #/ $a m $ e #! o : m'e()$#a#/$am$e#!o:m'e(.(-!ml$#!ro%"//a

2# Ze&allo( S., La( m$/ro, e4"ea( ' me%$a#a( emre(a( e# Am?r$/a La!$#a,Mo#!e&$%eo ;<<3@ b/$!a%o ;<=< No&$em*re <c.D$(o#$*le e#8 -! ! 8 .a ll *"($# e ((./o m .

2# Zam*ra#o, M. ;<<. Realme#!e el go*$er#o ao'a la( M'me(. L$ma8b/$!a%a ;<< Mar ;3c. %$(o#$*le %e(%e8 -! ! 8 .mo#o g r a ) $ a (./om!r a * a 5o(3Fa o ' o : a : ' me( a o ' o : a :

' me(.(-! m l .

2# Ze&allo(, S. ;<<3. La( m$/ro, e4"ea( ' me%$a#a( emre(a( e#Am?r$/a La!$#a, Mo#!e&$%eo@ b/$!a%o ;<=; No&$em*re 3<c.D$(o#$*le e#8 -! ! 8 . a ll *"($# e ((./o m .

# Zorr$lla, J. ;<<. La( P'me( e# M?$/o ' (" Par!$/$a/$1# e# laE/o#om2a, M?$/o8 -! ! 8 .g e (! $ ool $ (./o m .

!# Zaa!a L. Lo( %e!erm$#a#!e( %e la ge#era/$1# ' la !ra#()ere#/$a %el/o#o/$m$e#!o e# e4"ea( ' me%$a#a( emre(a( %el (e/!or %e la(

!e/#olog2a( %e la $#)orma/$1# %e Bar/elo#a. Te($( Do/!oral Dear!ame#!o%e E/o#om2a %e la 6a/"l!a% %e C$e#/$a( E/o#1m$/a( ' Emre(ar$ale(@U#$&er($%a% A"!1#oma %e Bar/elo#a, ;<<.

(#2 A:?*+%

(#2#! A:?* !% C+3)*:40)* 7 0*.* 7 ):9*04);:

E# el /"e(!$o#ar$o al$/a%o a lo( %"eo(, gere#!e( 'o rere(e#!a#!e( legale( %e la(

MPE %el m*$!o %e e(!"%$o.

UNI7ERSIDAD CATiLICA LOS NGELES DE CIMBOTE 6ACULTAD

DE CIENCIAS CONTABLES, 6INANCIERAS ADMINISTRATI7AS

ESCUELA PRO6ESIONAL DE CANTABILIDAD

7ICERRECTORADO DE IN7ESTIGACIiN:COORDINACIiN DE

IN7ESTIGACIiN:CONTABILIDAD

http://www.buenastareas.com/ensayos/Teoria-De-Las-Mypes/1967589.html



http://www.monografias.com/trabajos89/financiamiento-



http://www.allbusiness.com/




http://www.monografias.com/trabajos39/apoyo-a-pymes/apoyo-a-%20pymes.shtml








http://www.gestiopolis.com/













http://www.gestiopolis.com/



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re#!a*$l$%a% %e la( m$/ro ' Pe4"ea( emre(a( %el (e/!or Comer/$o r"*ro

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S"er$or "#$&er($!ar$a $#/omle!a …. S"er$or #o U#$&er($!ar$a Comle!a ….

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## Q :3)747+ 9):4:)04+ 5 *3*04 48*0+ 94)5)747+ 1404 54

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(#2#2 A:?* 2% T4<54+ 7 0+5347*+

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T4<54 N !

C4.4<4<4, S3)<0 7 2!"#

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90%

80%

70%

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FemeninoMasculino

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T*345 !! !W



<= ao < <

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Grafco Nº06

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90.91%

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M/s de 3t!aajado!es

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m( %e %o( !ra*a5a%ore( erma#e#!e(, el 3.3 o(ee# "# !ra*a5a%or erma#e#!e

' el =.= o(ee m( %e 3 !ra*a5a%ore(.

T4<54 N

N0* 7 304<4.47*0+ >:345+ 7 54+ M81+

T*345 !! !W



N 7 304<4.47*0+ >:345+ F0:)4 P*0:34.

N$#g"#o 3.

= !ra*a5a%or 3 ;.;; !ra*a5a%ore( = F.<F

M( %e 3 !ra*a5a%ore( < <


Grafco N°

0970.00% 63.64%

60.00%50.00%40.00%

30.00%20.00%10.00%

0.00%

27.27% 9.09%

0%

Del =<< %e lo( rere(e#!a#!e( legale( e#/"e(!a%o(, el 3. #o o(ee #$#gH#

!ra*a5a%or e&e#!"al, el ;.; o(ee = !ra*a5a%or e&e#!"al ' el F.<F o(ee ;

!ra*a5a%ore( e&e#!"ale(.

T4<54 N !

M*3)>*+ 7 9*04);: 7 54+ M81+

T*345 !! !W



S 9):4:)4):3* +% F0:)4 P*0:34.

6$#a#/$am$e#!o ro$o = F.<F

6$#a#/$am$e#!o %e !er/ero( =< F<.F=

6"e#!e8 E#/"e(!a al$/a%a a lo( rere(e#!a#!e( legale( %e la( M'e( e# e(!"%$o.

Grafco N°!!

9.09%9%

90.91% 91%

Financiamiento !oio

Financiamientode te!ce!os

Del =<< %e lo( rere(e#!a#!e( legale( e#/"e(!a%o(, el F<.F= ma#$)e(!aro# 4"e

el !$o %e )$#a#/$am$e#!o 4"e o*!"&$ero# )"e %e !er/ero( ' el F.<F ma#$)e(!aro#

4"e (" )$#a#/$am$e#!o (" ro$o.

T4<54 N !2

T*345 !! !W



S) 5 9):4:)4):3* + 7 300*+% D 3)1* 7 :3)747+ 9):4:)04+ 4

*<3:)7* 5*+ 07)3*+

I:+3)3);: 9):4:)04 F0:)4 P*0:34.E#!$%a%e( *a#/ar$a( ; ;<

E#!$%a%e( #o *a#/ar$a( <

U("rero < <

O!ro( < <


Grafco Nº!2

100%90%80%70%60%50%40%30%20%

10%0%

20%80%

0% 0%

'ntidades

anca!ias

'ntidades no

anca!ias

su!e!o $t!os

Del =<< %e lo( rere(e#!a#!e( legale( e#/"e(!a%o(, el < ma#$)e(!aro# 4"e el

)$#a#/$am$e#!o 4"e o*!"&$ero# )"e %e e#!$%a%e( #o *a#/ar$a(, el ;< o*!"&$ero#

("( /r?%$!o( %e e#!$%a%e( *a#/ar$a(.

T4<54 N !N*<0 7 54 ):+3)3);: 9):4:)04 8 34+4 7 ):30+

T*345 ! !W



Nom"r$ '$ la In)##+c&n Fnanc$ra

COOAC N+$)#ra

*$-ora '$l anco '$ la Nac&nC/AC r+1llo *A

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i n+uno 4 40% 2 20% 2 20% 2 20

2% mens ua l 0 0% 0 0% 0 0% 0 0%

3.20% mens 0 0% 0 0% 0 0% 0 0%

3.30% mens 0 0% 0 0% 0 0% 0 0%

3.50% mens 0 0% 0 0% 0 0% 0 0%

*+" #o#al

o#al

4 40% 2 20% 2

!0 !00%


!aico 13

4%

3%

3%

2%

2%

2%

!%

!%

0%anco '$ la

Nacon

3.20%3.30%

COOACC/ACr+1llo*A

3.50%

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%el Ba#/o %e la aga#%o %$&er(a( !a(a( %e $#!er?(.

T4<54 N !@



T4<54 N !"

8

Q :3)747+ 9):4:)04+ *3*04: 48*0+ 94)5)747+ 1404 54 *<3:);:

75 07)3*

F4)5)747+ 7 07)3* F0:)4 P*0:34.

E#!$%a%e( *a#/ar$a( ; ;<E#!$%a%e( #o *a#/ar$a( <

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Grafco N°!4

0%

0%

20%

0%

n#'a'$) "ancara) n#'a'$) no "ancara)

)+r$ro No r$c)a

Del =<< %e lo( e#/"e(!a%o(, el < ma#$)e(!aro# 4"e la( e#!$%a%e( 4"e o!orga#

ma'ore( )a/$l$%a%e( )"ero# la( e#!$%a%e( #o *a#/ar$a( ' el ;< ma#$)e(!aro# 4"e

)"ero# la( e#!$%a%e( *a#/ar$a(.

T*345 ! !W



T4<54 N !(

86

Q 34+4 7 ):30+ 14*

T4+4 7 ):30+ F0:)4 P*0:34.

No re/$(a < <; me#("al ; ;<

3.;< me#("al <

3.3< me#("al ; ;<

3.>< me#("al ; ;<


Grafco Nº!5

40%

35%

30%

25%

20%

!5%

!0%

5%

0%

20%

40%

20% 20%

2%m$n)+al

3.20%

m$n)+al

3.30%

m$n)+al

3.50%m$n)+al

Del =<< %e lo( e#/"e(!a%o( 4"e re/$*$ero# /r?%$!o( el < re/$*$1 a "#a !a(a %e

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;< ago "#a !a(a %e 3.>< me#("al.

T*345 ! !W



R4:* 75 *:3* 75 07)3* +*5))347*

M*:3* 7 07)3* F0:)4 P*0:34.

No re/$(a < <

De S. =<<<.<< a =< <<<.<< <De S. =< ><<.<< a 3< <<<.<< 3 3<


Grafco N°!7

0%

30%

70%

Del =<< %e e#/"e(!a%o( 4"e re/$*$ero# /r?%$!o( el < (e e#/"e#!ra e# el ra#go

%e S. = <<<.<< a S. =< <<<.<< 'e l 3< e# el ra#go %e S. =< ><<.<< a S. 3<

<<<.<<.

T*345 ! !W



F

T4<54 N !



E: 9 ):>03)7* 5 07)3* 9):4:)0* *<3>*

E: ):>)03); 5 07)3* F0:)4 P*0:34.

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F

=

F<

=<

A/!$&o( )$5o( < <

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!aico 19

0% 0%

0%

10%

0%

90%

o !ecisa

"aital de t!aajo

Mejo!amiento:o amliaci-nde local

,ctivos ;jos

<!o+!amasdecaacitaci-n

$t!os

Del =<< %e lo( rere(e#!a#!e( legale( e#/"e(!a%o(, el F< ma#$)e(!aro# 4"e ("(

/r?%$!o( re/$*$%o( )"ero# $#&er!$%o( e# /a$!al %e !ra*a5o ' el =< ma#$)e(!1 4"e

)"e $#&er!$%o e# me5oram$e#!o 'o aml$a/$1# %e lo/al.

@# R+13* 4 54 414)34);:#

T*345 ! !W



T4<54 N 2!

9

T4<54 N 2

R)<); +37 414)34);: 1404 5 *3*04):3* 75 07)3* 9):4:)0*

M*:3* 7 07)3* F0:)4 P*0:34.

No re/$(a = F.<F

S$ 3.

No 3 ;.;


Grafco N°20

100.00%

80.00%

60.00%

40.00%

20.00%

0.00%

27.27%

63.64%

9.09%

1

o !ecisa io

De lo( rere(e#!a#!e( legale( e#/"e(!a%o(, el 3. ma#$)e(!1 4"e ($ re/$*$ero#/aa/$!a/$1#, el ;< ma#$)e(!1 4"e #o re/$*$ero# /aa/$!a/$1# ' el F.<F #o

re/$(o.

T*345 !! !W



T4<54 N 22

9

C:3*+ 0+*+ 7 414)34);: 4 3:)7* +37 : 5*+ 53)*+ 7*+ 4*+

M*:3* 7 07)3* F0:)4 P*0:34.

No re/$(a = F.<F

N$#g"#a 3 ;.;

U#a 3.3

Do( 3 ;.;

M( %e !re( < <


Grafco N°2!

/) '$ #r$) 0%

o) 27.27%

na 36.37%

Nn(+na27.27%

No r$c)a 9.09%

0.00% !0.00% 20.00% 30.00%40.00%

Del =<< %e lo( e#/"e(!a%o(, el 3.3 ma#$)e(!1 4"e re/$*$1 "#a /aa/$!a/$1#e# lo( %o( Hl!$mo( ao(, el ;.; ma#$)e(!1 4"e re/$*$1 %o( /aa/$!a/$o#e(, el;.; #o re/$*$1 #$#g"#a /aa/$!a/$1# ' el F.<F #o re/$(a.

T*345 !! !W



T4<54 N 2

9

S) 3>* 414)34);:% E: 3)1* 7 0+*+ 1403))1* +37

T)1* 7 00+* F0:)4 P*0:34.

No re/$(a = F.<F N$#g"#o 3 ;.;

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Ma#e5o emre(ar$alA%m$#$(!ra/$1# %e re/"r(o(-"ma#o(

;

<

=.=

<

MarKe!$#g emre(ar$al < <

O!ro( < <


Grafco N°22

50.00%40.00%

30.00%20.00%10.00%0.00%

9.09%

45.46%

27.27%

!.!% 0% 0%0% e!ies1

Del =<< %e lo( e#/"e(!a%o( 4"e ar!$/$o e# /aa/$!a/$1#, el >.ma#$)e(!aro# 4"e la /aa/$!a/$1# 4"e !"&$ero# )"e e# $#&er($1# %e /r?%$!o)$#a#/$ero, el =.= e# ma#e5o emre(ar$al, el ;.; #o ar!$/$o e# #$#g"#a/aa/$!a/$1# ' el F.<F #o re/$(o.

T*345 !! !W



T4<54 N 2@

9

E5 10+*:45 7 + 10+4 H4 0)<)7* 45:4 414)34);:

R)<); 45: 3)1* 7414)34);: F0:)4 P*0:34.

No re/$(a < <S$ < <

No == =<<


Grafco N°

23

0%

100%

o !ecisa io

Del =<< %e lo( rere(e#!a#!e( legale( e#/"e(!a%o( ma#$)e(!1 4"e (" er(o#al #o-a re/$*$%o /aa/$!a/$1#.

T*345 !! !W



T4<54 N 2"

9

C:3*+ 0+*+ 7 414)34);: 0)<)+3

C0+* 7 414)34);: F0:)4 P*0:34.

N$#g"#o == =<<= /"r(o < <

; /"r(o( < <

3 /"r(o( < <

M( %e 3 /"r(o( < <

6"e#!e8 E#/"e(!a al$/a%a a lo( rere(e#!a#!e( legale( %e la( M'e( e#/"e!a%o(.

Grafco N°24

100%

80%

60%

40%

20%

0%

100%

0% 0%0%

e!ies1

Del =<< %e lo( e#/"e(!a%o( ma#$)e(!aro# 4"e #o ar!$/$aro# e# #$#gH# /"r(o%e /aa/$!a/$1#.

T*345 !! !W



T4<54 N 2(

9

E: 4*+ 0)<); + 414)34);:

R)<); + 414)34);: F0:)4 P*0:34.

No re/$(a = F.<F N$#g"#a 3 ;.;

Ao ;<= ; =.=

Ao ;<=> > >.

Am*o( ao( < <

6"e#!e8 E#/"e(!a al$/a%a a lo( rere(e#!a#!e( legale( %e la( M'e( e#/"e(!a%o(

Grafco N°25

50.00%

45.00%

40.00%

35.00%

30.00%

25.00%

20.00%

15.00%

10.00%

5.00%

0.00%

9.09%

27.27%

18.18%

45.46%

0%

o !ecisa in+una ,o 2014 ,o2015,mosaos

Del =<< %e lo( rere(e#!a#!e( legale( e#/"e(!a%o(, el >. re/$(o 4"e !"&om( /aa/$!a/$1# e# al ao ;<=> ' el =.= !"&o m( /aa/$!a/$1# e# el ao;<=, el ;.; #o !"&o #$#g"#a /aa/$!a/$1# ' el F.<F #o re/$(a.

T*345 !! !W



F

C*:+)704 +37 54 414)34);: ** 10+40)* + :4 ):>0+);:

L4 414)34);: + :4 ):>0+);: F0:)4 P*0:34.

No re/$(a ; ;<S$ 3.

No 3.3


Grafco N°26

1 20% 63.64% 36.36%

0% 20% 40% 60% 0% !00% !20%

No r$c)a *No

Del =<< %e lo( rere(e#!a#!e( legale( e#/"e(!a%o(, el 3. %e/lararo# 4"e/o#($%era# a la /aa/$!a/$1# /omo "#a $#&er($1# ' el 3.3 #o re/$(aro# ($/o#($%era# a la /aa/$!a/$1# /omo &er($1#.

T4<54 N 2

T*345 !! !W



C*:+)704 +37 54 414)34);: ** 10+40)* + 05>4:3 1404 +10+4

L4 414)34);: + 05>4:3 F0:)4 P*0:34. No re/$(a ; ;<

S$ 3.

No 3.3

6"e#!e8 E#/"e(!a al$/a%a a lo( rere(e#!a#!e( legale( %e la( M'e( e#/"e(!a%o(

Grafco N°27

36.36%20%

63.64%

o !ecisa io

Del =<< %e lo( rere(e#!a#!e( legale( e#/"e(!a%o(, el 3. %e/lararo# 4"e ($/o#($%era# 4"e la /aa/$!a/$1# e( rele&a#!e ara (" emre(a ' el 3.3 #o

re/$(aro# ($ /o#($%era# a la /aa/$!a/$1# rele&a#!e ara (" emre(a.

T4<54 N 2

T*345 !! !W



E: 34+ + 414)340*: ++ 304<4.47*0+

T4+ 7 414)34);: F0:)4 P*0:34.

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<

<

<

<

O!ro( < <


Grafco N°2

!00%

0%

60% !00%

40%

20%

0%!

Del =<< %e lo( rere(e#!a#!e( legale( e#/"e(!a%o( ma#$)e(!aro# 4"e #o

/aa/$!aro# a ("( !ra*a5a%ore(.

"# R+13* 4 54 0:34<)5)747

T*345 !! !W



=<<

T4<54 N 2C0 +37 5 9):4:)4):3* *3*047* 4 .*047* 54 0:34<)5)747 7 +

10+4

L4 0:34<)5)747 .*0* *: 5

9):4:)4):3* F0:)4 P*0:34. No re/$(a = F.<F

S$ =< F<.F=

No < <


Grafco N°29

!00.00%

0.00%60.00%

40.00%

90.9!%

20.00%

0.00%9.09%

0% No r$c)a* No

Del =<< %e lo( rere(e#!a#!e( legale( e#/"e(!a%o(, el F<.F= ma#$)e(!aro# 4"ela re#!a*$l$%a% %e (" emre(a ($ me5oro /o# el )$#a#/$am$e#!o ' el F.<F #o

re/$(o ($ me5oro (" re#!a*$l$%a%.

T4<54 N

T*345 !! !W



C0 +37 54 414)34);: 4 .*047* 54 0:34<)5)747 7 + 10+4

L4 414)34);: .*0* 54

0:34<)5)747 F0:)4 P*0:34. No re/$(a = F.<F

S$ .>

No 3 ;.;


Grafco N°30

9.09%

27.27%

64.65%

Del =<< %e lo( rere(e#!a#!e( legale( e#/"e(!a%o(, el .> ma#$)e(!1 4"e la

/aa/$!a/$1# ($ me5oro la re#!a*$l$%a% %e (" emre(a ' el ;.; #o ar!$/$o e##$#g"#a /aa/$!a/$1# ' el F.<F #o re/$(o.

T4<54 N !

T*345 !! !W



C0 +37 54 0:34<)5)747 7 + 10+4 4 .*047* 5*+ 7*+ 53)*+ 4*+

M.*04 7 54 0:34<)5)747 F0:)4 P*0:34. No re/$(a < <

S$ 3.

No 3.3

6"e#!e8 E#/"e(!a al$/a%a a lo( rere(e#!a#!e( legale( %e la( M'e( e#/"e!a%a(

Grafco N°

3!

0%

36.36%

63.64%

Del =<< %e lo( rere(e#!a#!e( legale( e#/"e(!a%o(, el 3. ma#$)e(!1 4"e lare#!a*$l$%a% %e (" emre(a ($ me5oro lo( %o( Hl!$mo( ao( ' el 3.3 ma#$)e(!14"e la re#!a*$l$%a% ("( emre(a( #o me5oro lo( %o( Hl!$mo( ao(.

T*345 !! !W



T4<54 N 2

C0 +37 54 0:34<)5)747 7 + 10+4 4 7)+):)7* : 5*+ 7*+ 53)*+4*+

D)+):);: 7 54 0:34<)5)747 F0:)4 P*0:34.

No re/$(a < <

S$ < <

No == =<<


Grafco N°32

!00%

50%

0%

Nor$c)a,

0%

*,0%

No, !00%

o !ecisai

e!ies1

o

T*345 !! !W



Del =<< %e lo( e#/"e(!a%o( ma#$)e(!aro# 4"e la re#!a*$l$%a% %e ("( emre(a( #o

-a %$(m$#"$%o lo( %o( Hl!$mo( ao(.

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